https://www.taxtmi.com/caselaws?id=756432 The AAAR held that original car seat covers manufactured to permanently fit over raw foam seats by OEMs and seat manufacturers are classifiable under HSN 8708 as motor vehicle parts/accessories, not under HSN 9401 as seats. The Authority determined that seat covers are distinct accessories providing protection and comfort, not seats themselves. Since the covers are designed solely for motor vehicles and satisfy the three conditions for classification under heading 8708 (suitable for use solely/principally with motor vehicles), they merit classification as motor vehicle accessories rather than furniture seats under the original classification sought. en-us Fri, 26 Apr 2024 00:00:00 +0530 Thu, 08 May 2025 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756432 The AAAR held that original car seat covers manufactured to permanently fit over raw foam seats by OEMs and seat manufacturers are classifiable under HSN 8708 as motor vehicle parts/accessories, not under HSN 9401 as seats. The Authority determined that seat covers are distinct accessories providing protection and comfort, not seats themselves. Since the covers are designed solely for motor vehicles and satisfy the three conditions for classification under heading 8708 (suitable for use solely/principally with motor vehicles), they merit classification as motor vehicle accessories rather than furniture seats under the original classification sought. Case-Laws GST Fri, 26 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756432