Baby carriers classified as textile articles, not vehicle parts. Duty based on value: <=Rs. 1000 @ 5%, >Rs. 1000 @ 12%.
Case-Laws
GST
Baby carriers with hip seats, made of textile fabric, are classified under HSN code 6307 90 as “other made up articles” of textiles, rather than as parts or accessories of motor vehicles. This classification is based on the interpretation that such baby carriers are not integral parts of motor vehicles, similar to car covers which were held classifi
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