https://www.taxtmi.com/caselaws?id=51302 Rail assembly front seat adjusters, assembly sliders and rear back seat lock assemblies were treated as accessories rather than parts of seats because they merely improved adjustment, comfort and convenient use and were not essential components of the seats. The decisive distinction was that a part is integral to the main article, while an accessory is only an addition or adjunct. On that basis, the goods were classifiable as accessories of motor vehicles under Chapter Heading 8708 and not as parts of seats under Chapter Heading 9401, so the demand founded on the contrary classification could not be sustained. en-us Tue, 09 Apr 2002 00:00:00 +0530 Fri, 24 Sep 2010 10:07:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51302 Rail assembly front seat adjusters, assembly sliders and rear back seat lock assemblies were treated as accessories rather than parts of seats because they merely improved adjustment, comfort and convenient use and were not essential components of the seats. The decisive distinction was that a part is integral to the main article, while an accessory is only an addition or adjunct. On that basis, the goods were classifiable as accessories of motor vehicles under Chapter Heading 8708 and not as parts of seats under Chapter Heading 9401, so the demand founded on the contrary classification could not be sustained. Case-Laws Central Excise Tue, 09 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51302