Car Mats subject to Excise Duty under Residuary Entry: SC [Read Judgment]

The Supreme Court held that Chapter 87 of the Central Excise Tariff of India does not contain car mats as an independent tariff entry, so car mats to be included under the residuary sub-head “other”. The respondent-assessee contended that their goods are covered under Chapter heading 5703.90. The respondent, at the material point of time, […]

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