1999 (12) TMI 271

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.... Appellant. S/Shri J.C. Patel and H.R. Shetty, Advocates, for the Respondents. [Order per : Gowri Shankar, Member (T)]. - We are concerned in these two appeals with the classification for the purpose of Import Trade Control Policy of goods described as car covers imported by the respondent. These covers, we are told, are made of polyester and are used to cover a car when it is parked for ....

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.... order the Commissioner (Appeals) accepted the classification claimed by the importers. He was persuaded to do so in the light of the Tribunal's decision in CC v. Foreign Fashions - 1989 (40) E.L.T. 124 and by the fact that there had been practice earlier of classifying these goods under the heading claimed by the importer. He also did not uphold the finding with regard to the valuation and mis-de....

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....ortance. These covers in question do not satisfy any of these requirements. The use of the car for the purpose of which it is designed and operated, does not require these covers. On the contrary no one can drive a car when the cover is put on it. The fact that these covers may protect the surface of the car from damage by the elements is, in our view, no ground to consider them accessories. 4.....

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....ve been cleared as claimed in pursuance of Order No. S/26/202/97, dated 1-9-1997 passed by the Additional Commissioner. Extracts of statistics publication of August 1999 of Impex Statistics Services shows clearance of Silvertech car body covers classifiable under 8708.99 in Mumbai Custom House and JNPT Custom House of considerable quantity in August, 1999. In such a situation confiscation of these....