https://www.taxtmi.com/caselaws?id=790220 Seat mechanism components supplied to car seat manufacturers, including track assemblies, vertical adjusters, brake sub-assemblies and seat track locks, are classifiable as parts of seats under CTI 9401 90 00 where they enable seat movement, adjustment or locking and form integral parts of the seat assembly. Classification as motor vehicle parts or accessories under CTI 8708 99 00 is not sustainable merely because the completed seats are fitted in motor vehicles. An adjudicating authority must follow an earlier binding decision on identical goods unless a superior forum sets it aside; it cannot depart from that precedent by relying on materially different rulings or advance rulings. en-us Tue, 21 Apr 2026 00:00:00 +0530 Wed, 22 Apr 2026 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790220 Seat mechanism components supplied to car seat manufacturers, including track assemblies, vertical adjusters, brake sub-assemblies and seat track locks, are classifiable as parts of seats under CTI 9401 90 00 where they enable seat movement, adjustment or locking and form integral parts of the seat assembly. Classification as motor vehicle parts or accessories under CTI 8708 99 00 is not sustainable merely because the completed seats are fitted in motor vehicles. An adjudicating authority must follow an earlier binding decision on identical goods unless a superior forum sets it aside; it cannot depart from that precedent by relying on materially different rulings or advance rulings. Case-Laws Customs Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790220