Classification of railway berths as seats confirms exemption eligibility under Notification No.61/86 when steel and tariff conditions met. Goods classifiable as seats qualify for exemption where they are made partly or wholly of steel, designed for use in automobiles, railway carriages or aircraft, and fall within the relevant seating tariff headings; bottom berths are seats and middle and top berths are akin to them, so berths made partly or wholly of steel for railway carriages qualify as steel seats for exemption under the notification when those conditions are satisfied.