https://www.taxtmi.com/caselaws?id=790220 Track assembly, gear vertical adjuster, case sub-assembly, brake sub-assembly and bar seat track lock supplied to car seat manufacturers were treated as integral seat components, with their function being adjustment, movement and locking of the seat assembly. On that basis, the goods were classifiable as parts of seats under CTI 9401 90 00 and not as motor vehicle parts and accessories under CTI 8708 99 00. The note also states that an adjudicating authority must follow a binding earlier decision on identical goods unless it has been set aside by a superior forum, and could not disregard that precedent merely because other rulings were not considered. 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 Track assembly, gear vertical adjuster, case sub-assembly, brake sub-assembly and bar seat track lock supplied to car seat manufacturers were treated as integral seat components, with their function being adjustment, movement and locking of the seat assembly. On that basis, the goods were classifiable as parts of seats under CTI 9401 90 00 and not as motor vehicle parts and accessories under CTI 8708 99 00. The note also states that an adjudicating authority must follow a binding earlier decision on identical goods unless it has been set aside by a superior forum, and could not disregard that precedent merely because other rulings were not considered. Case-Laws Customs Tue, 21 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790220