Page 78 - ELT_15th May 2020_VOL 372_Part 4th

468 EXCISE LAW TIMES [ Vol. 372

8708 21 00 - Safety seat belts u 16%
8708 29 00 - Other Kg 16%
- Brakes and servo-brakes and parts thereof :
8708 31 00 - Mounted brake linings Kg 16%
8708 39 00 - Other Kg 16%
8708 40 00 - Gear boxes Kg 16%
8708 50 00 - Drive-axles with differential, whether or not Kg 16%
provided with other transmission components
8708 60 00 - Non-driving axles and parts thereof Kg 16%
8708 70 00 - Road wheels and parts and accessories thereof Kg 16%
8708 80 00 - Suspension shock-absorbers Kg 16%
Other parts and accessories :
8708 91 00 - Radiators Kg 16%
8708 92 00 - Silencers and exhaust pipes Kg 16%
8708 93 00 - Clutches and parts thereof Kg 16%
8708 94 00 - Steering wheels, steering columns and steering Kg 16%
boxes
8708 99 00 - Other Kg 16%”

3. As would be evident from the above-referred table, there are total
seventeen items under the said sub-heading of tariff-item specified as parts and
accessories (including those referred to as “other”) and the item against which
the excise authorities want the car mattings to be treated is in the nature of a re-
siduary item, referred to in that table as “other”. On the other hand, the relevant
parts of Chapter 57 of Central Excise Tariff of India, 2004-2005 stipulates :-
“Notes :
1. For the purposes of this Chapter, the term ‘carpets and other textile
floor coverings’ means floor coverings in which textile materials serve as
the exposed surface of the article when in use and includes article having
the characteristics of textile floor coverings but intended for use for other
purposes.
Heading No. Sub-heading Description of goods
No.
(1) (2) (3)
57.01 xx xx
57.02 Carpets and other textile floor cover-
ings (other than those of Heading No.
57.01), knotted, woven, tufted, or
flocked, whether or not made up.
In or in relation to the manufacture of
which any process is ordinarily carried
on with the aid of machines :
5702.11 Of coconut fibres (coir)
5702.12 Of jute
5702.19 Other
5702.90 Other
EXCISE LAW TIMES  15th May 2020  78