https://www.taxtmi.com/caselaws?id=395030 Car matting was held to fall under Chapter 57 of the Central Excise Tariff Act as carpets and other textile floor coverings, not under Chapter 87 as motor vehicle parts or accessories. The applicable chapter notes and HSN Explanatory Notes showed that textile floor coverings are classified by their character as floor coverings, and Section XVII excludes textile carpets of Chapter 57 from vehicle accessories. Applying the rule that the more specific description prevails, the use of the goods in cars did not make them motor vehicle accessories. The assessee's classification under Chapter 57 was therefore accepted. en-us Fri, 01 May 2020 00:00:00 +0530 Tue, 01 Dec 2020 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395030 Car matting was held to fall under Chapter 57 of the Central Excise Tariff Act as carpets and other textile floor coverings, not under Chapter 87 as motor vehicle parts or accessories. The applicable chapter notes and HSN Explanatory Notes showed that textile floor coverings are classified by their character as floor coverings, and Section XVII excludes textile carpets of Chapter 57 from vehicle accessories. Applying the rule that the more specific description prevails, the use of the goods in cars did not make them motor vehicle accessories. The assessee's classification under Chapter 57 was therefore accepted. Case-Laws Central Excise Fri, 01 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395030