Car mats not to be classified as parts and accessories of vehicles: SC

EX/ST/VAT: Textile floor coverings and car matting come within ambit of chapter heading 5703 90.90; HSN Explanatory Notes dealing with interpretation of rules specifically exclude "tufted textile carpets, identifiable for use in motor cars" from 87.08 and place them under heading 57.03 and once subject goods are found to come within ambit of chapter heading 5703 90.90,

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