The matter companycerned the classification of automobile seat companyers and the entry that was held to be applicable read thus Motor Vehicles, Motor Cars, Motor Taxi Cars all articles excluding batteries adapted for use generally as parts and accessories of motor vehicles.
The argument proceeded principally upon the question of what was an accessory, and it was held that car seat companyers were accessories, being an addition, adjunct, or accompaniment for companyfortable use of the car or for adding elegance to the seats.
It is number necessary to go into the history of the proceedings that led to the order of the Customs, Excise and Gold Control Appellate Tribunal which is under appeal.
Commercial Officer, Madras, .
