Car mats are not accessories; excise changed from 16% to 8%

The Supreme Court of India has ruled that vehicle mattings fall under the category of carpets and not vehicle accessories. The former is charged at 8% while a 16% import duty is levied on the latter.

The court dismissed an appeal by the Commissioner of Central Excise, Delhi, challenging the Tribunal order given to Uni Products India Ltd. According to the Tribunal, the car mats were classifiable under the category ‘carpets and other textile flooring’ and not the ‘other’ sub-head from the vehicle accessories category.

The judges ruled that just because the mattings were made for cars, and not for home-use, the said consignment cannot belong to the ‘other’ category under vehicle accessories. It was also highlighted that car mats are specifically made for cars and as such, they should be identified as parts and accessories. However, the judges pointed out that if it were the case, they should have been not been excluded from the accessories list.


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