It looks like early 230's, up until the VIN mentioned below, did have a black handle inserts and ashtray covers. Later cars have these covers matching the upholstery colour, but there were some exceptions. As David says, some light coloured upholstery still had black or dark coloured inserts and ashtray covers, but some other light coloured upholstery had matching covers, so there's no blanket statement that can be made
This can be seen on the link to the vdhflipbooks, on the upholstery code page, if you have access
There are a few examples of the pages from this flipbook at the bottom of the upholstery code page