9911796707
TMI Blog2025 (1) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 - SUPREME COURT ], the Apex Court considered the question as to whether car seat covers are accessories to motor vehicles. After referring to the dictionary meaning of the term accessory , the Apex Court found that car seat covers or upholstery is accessories as an addition; an adjunct; an accompaniment for comfortable use of the motor vehicles or for elegance to the seat . The Court also noticed that the items concerned were being sold as automobile parts . Thus, with reference to the Sales Tax and Central Excise levies, the question was addressed, holding that even if the seat covers are being made up of textile fabric, in so far as they are used as an addition/accompaniment for the motor vehicle, they are accessories of the Motor vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontends that it was eligible for certain rewards at various percentages of the export realization value. The list of products which were eligible under the afore Scheme was also notified. The petitioner contends that under table 2 of Appendix 3B of the MEIS as notified, Serial No. 4558 read as under: S.No HS Code ITC(HS) Code Description of goods MEIS - Reward Rate (in %) (1) (2) (3) (4) (5) (6) (7) Country Group Code A Country Group Code B Country Group Code C 4558 87089900 Otr Prtsandaccssrs Of Vhcls Of Hdg 8701-8705 3 3 3 It is the contention raised by the petitioner, that the car seat covers manufactured by it, come under HS code 87089900 and hence eligible for the benefit under the Scheme. 3. The petitioner states that it had filed var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... handloom fabrics. As against the above, the respondents contend that the car seat covers are essentially made up of textile fabrics and hence should fall under Chapter 63. Chapter 63, it is true, is with reference to made-up textile articles. However, the question to be considered is, merely for the reason that the car seat covers are made-up textile articles, will they fall out of the classification under HS Code 87089900? 6. In Mehra Brothers V. Joint Commercial Officer [(1991) 1 SCC 514], the Apex Court considered the question as to whether car seat covers are accessories to motor vehicles. After referring to the dictionary meaning of the term accessory , the Apex Court found that car seat covers or upholstery is accessories as an additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above, I am of the opinion the petitioner's products, which are exported as above are to be classified under serial No. 4558 having HS 87089900 as contended by it. I also notice the judgment of the Apex Court in M/s. Hindustan Ferodo Ltd. V. The Collector of Central Excise, Bombay [(1997) 2 SCC 677], wherein it was held that the onus to prove a different classification than the one claimed by the petitioner is on the department. In the case at hand, the petitioner, as noticed above, have made a valid classification with reference to the judgments rendered on the point and no valid reasons are pointed out by the respondents to contend otherwise. 9. On the whole, I am of the opinion that the petitioner is entitled to succeed. Resulta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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