Classification of motor vehicle seats: automobile seats and two wheeler saddles follow distinct tariff treatment. Bare cellular rubber seats manufactured by moulding for motor vehicles other than two wheelers are to be classified as automobile seats under the tariff chapter that lists vehicle seats, whereas seats for two wheelers are to be classified as saddles for two wheelers under the tariff chapter that specifically lists them; the Board accepted the conference recommendation and directed field formations and trade to be informed and pending assessments finalised accordingly.