Wednesday, September 15, 2021

SC dismissed appeal against CESTAT order to classify spare parts for manufacturing of round recliner under HSN 9401 90 00

EXCISE/ST/VAT : Supreme Court dismissed appeal against impugned order of CESTAT holding that child/spare parts imported by assessee for manufacturing of round recliner were integral parts of seats of motor vehicles and not like accessories fitted in motor vehicle, they would be appropriately classifiable under 9401 90 00

from www.taxmann.com Latest Case Laws https://ift.tt/39fGQ33

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