Car mattings not classifiable as parts & accessories of motor vehicles under Excise Tariff – SC
May 3, 2020
Excise/Custom, Supreme Court
Car mattings not classifiable as parts & accessories of motor vehicles. no need to apply common parlance/market test – SC ABCAUS Case Law Citation:ABCAUS 3305 (2020) (05) SC Important case law relied upon by the parties:CCE vs. Wood Craft Products Ltd. Collector of Central Excise, Bombay-II vs. Sterling …