Child parts included in ‘parts of seat’ of cars under Heading 9401: SC

Commissioner of Central Excise Vs Shiroki Auto Components India Pvt Ltd (Supreme Court) SC upholds Order which held Child parts included in “parts of seat” of cars under Heading 9401 In Commissioner of Central Excise & ST, Ahmedabad v. Shiroki Auto Components India Private Limited [Civil Appeal No. 1623 of 2021 dated July 30, 2021], the current appeal has been filed against Final Order A/11132/2020 in Custom Appeal No 10248 of 2020 by the Hon’ble CESTAT, Ahmedabad wherein it was held that Child Parts imported in order to manufacture “Round Recliners” is classified under CETH 9401...