https://www.taxtmi.com/caselaws?id=763962 The court determined that the petitioner's car seat covers are correctly classified under HS Code 87089900 as accessories of motor vehicles, thereby qualifying for benefits under the Merchandise Exports from India Scheme (MEIS). The court relied on precedents, including the SC's decision in Mehra Brothers, which recognized car seat covers as motor vehicle accessories. The court dismissed the respondents' argument for classification under a different chapter due to textile composition, emphasizing the functional role of the seat covers. Consequently, the court set aside the orders denying MEIS benefits, affirming the petitioner's entitlement under the claimed HS Code. en-us Fri, 27 Dec 2024 00:00:00 +0530 Tue, 31 Dec 2024 17:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763962 The court determined that the petitioner's car seat covers are correctly classified under HS Code 87089900 as accessories of motor vehicles, thereby qualifying for benefits under the Merchandise Exports from India Scheme (MEIS). The court relied on precedents, including the SC's decision in Mehra Brothers, which recognized car seat covers as motor vehicle accessories. The court dismissed the respondents' argument for classification under a different chapter due to textile composition, emphasizing the functional role of the seat covers. Consequently, the court set aside the orders denying MEIS benefits, affirming the petitioner's entitlement under the claimed HS Code. Case-Laws Customs Fri, 27 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763962