1999 (7) TMI 704

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....appeal filed by the Revenue, the matter relates to the classification of the canvas canopy, floor matting and seat covers used as motor vehicle accessories. The Revenue sought to classify them as carpets and floor coverings made of textile material. The Collector of Central Excise (Appeals), Bombay, after describing the nature of the goods held that the said articles were not classifiable as floor....

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....t the goods in dispute were not the carpets and floor mattings but were accessories of motor vehicles. The goods in dispute are canvas canopy, floor matting and seat covers for motor vehicles. Floor matting was made from jute coated with PVC. Other items also were not used as floor coverings. The Collector of Central Excise (Appeals) has also referred to the HSN Explanatory Notes and the relevant ....