Central Excise classification of Car Seat covers - as accessories of car seats-regarding -

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....00 Sub:- Central Excise classification of Car Seat covers - as accessories of car seats-regarding - The Tribunal vide Final order No.39/2000-D dated 4.1.2000 reported in 2000 (38) RLT 170 (CEGAT) i....

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....icer reported in 1991 (51) ELT-173(SC). The Board examined the said CEGAT Order and accepted the judgement of the CEGAT. The Board has, however, Observed that as the distinction between "parts" and ....