https://www.taxtmi.com/caselaws?id=93495 Additional car seat covers made of leather or textile material were treated as accessories rather than integral parts of the seat structure. The classification turned on the functional and trade distinction between parts and accessories: Chapter Heading 94.01 covers seats and parts thereof, while Chapter Heading 87.08 covers motor vehicle parts and accessories. Because the goods added comfort and convenience to car seats without forming part of the seats themselves, they were classified as car seat accessories under Chapter Heading 87.08, not as parts of seats under Chapter Heading 94.01. en-us Tue, 01 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 17:52:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93495 Additional car seat covers made of leather or textile material were treated as accessories rather than integral parts of the seat structure. The classification turned on the functional and trade distinction between parts and accessories: Chapter Heading 94.01 covers seats and parts thereof, while Chapter Heading 87.08 covers motor vehicle parts and accessories. Because the goods added comfort and convenience to car seats without forming part of the seats themselves, they were classified as car seat accessories under Chapter Heading 87.08, not as parts of seats under Chapter Heading 94.01. Case-Laws Central Excise Tue, 01 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93495