Car mattings are not vehicle accessories for Excise Duty payment: SC

Commissioner of Central Excise Vs UNI Products India Ltd. (Supreme Court of India) The core issue in these appeals is as to whether car mats come under chapter-heading 57.03 or not. In the second appeal, the numerical representation of the product, as claimed by the assessee, was different but that difference is not of much Revenue’s case is that the goods are manufactured in such a way that these can be used as accessories of cars. The Tribunal found that though in common parlance the products involved may not be considered as carpets, in view of the wordings of the chapter, section not...