https://www.taxtmi.com/caselaws?id=31709 Carpet matting identifiable for use in motor cars was held to fall within Chapter 57 as a textile carpet or other textile floor covering, because Chapter 57 covers floor coverings with textile material as the exposed surface and the explanatory notes place such goods under heading 57.03. Heading 87.08 applies only to motor-vehicle parts and accessories not excluded by section notes and not more specifically covered elsewhere. As the product was more specifically covered by Chapter 57, classification under heading 570390.90 was upheld and heading 870899.00 was rejected. en-us Wed, 16 Jul 2008 00:00:00 +0530 Tue, 02 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31709 Carpet matting identifiable for use in motor cars was held to fall within Chapter 57 as a textile carpet or other textile floor covering, because Chapter 57 covers floor coverings with textile material as the exposed surface and the explanatory notes place such goods under heading 57.03. Heading 87.08 applies only to motor-vehicle parts and accessories not excluded by section notes and not more specifically covered elsewhere. As the product was more specifically covered by Chapter 57, classification under heading 570390.90 was upheld and heading 870899.00 was rejected. Case-Laws Central Excise Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31709