https://www.taxtmi.com/caselaws?id=3562 Goods used to improve seat adjustment, comfort and convenience were treated as accessories rather than essential parts where the seat remained complete and functional without them. Applying the distinction between a part and an accessory, the analysis notes that Chapter 9401 covers seats and their parts, while Chapter 8708 is broad enough to include motor vehicle parts and accessories. Because the rail assembly front seat adjuster, seat slider assembly and rear back lock assembly were fitted to the vehicle floor and did not form indispensable components of the seat, their character was not altered by supply through seat manufacturers. They were classified under Chapter 8708, not as seat parts under Chapter 9401. en-us Thu, 27 Mar 2008 00:00:00 +0530 Tue, 13 Nov 2018 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3562 Goods used to improve seat adjustment, comfort and convenience were treated as accessories rather than essential parts where the seat remained complete and functional without them. Applying the distinction between a part and an accessory, the analysis notes that Chapter 9401 covers seats and their parts, while Chapter 8708 is broad enough to include motor vehicle parts and accessories. Because the rail assembly front seat adjuster, seat slider assembly and rear back lock assembly were fitted to the vehicle floor and did not form indispensable components of the seat, their character was not altered by supply through seat manufacturers. They were classified under Chapter 8708, not as seat parts under Chapter 9401. Case-Laws Central Excise Thu, 27 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3562