The Authority cannot deny classification of the Car Seat Components under CTH 9401 against the Rulings passed by the Superior Courts

The Authority cannot deny classification of the Car Seat Components under CTH 9401 against the Rulings passed by the Superior Courts https://www.taxtmi.com/article/detailed?id=16272 Car-seat track assemblies, brake/case sub-assemblies, gear vertical adjusters and bar seat-track locks are treated as parts of seats under CTI 9401 90 00 where they are integral to seat movement, adjustment, lifting and position locking and are supplied to seat manufacturers. Automotive use alone does not make such seat-specific components parts or accessories of motor vehicles under CTH 8708. Judicial discipline requires customs authorities to follow an undisturbed prior appellate classification of similar seat components. en-us Fri, 24 Apr 2026 09:43:33 +0530 Tue, 25 Aug 2026 11:30:33 +0530 TaxTMI RSS Generator The Authority cannot deny classification of the Car Seat Components under CTH 9401 against the Rulings passed by the Superior Courts https://www.taxtmi.com/article/detailed?id=16272 Car-seat track assemblies, brake/case sub-assemblies, gear vertical adjusters and bar seat-track locks are treated as parts of seats under CTI 9401 90 00 where they are integral to seat movement, adjustment, lifting and position locking and are supplied to seat manufacturers. Automotive use alone does not make such seat-specific components parts or accessories of motor vehicles under CTH 8708. Judicial discipline requires customs authorities to follow an undisturbed prior appellate classification of similar seat components. Articles Customs - Import - Export - SEZ Fri, 24 Apr 2026 09:43:33 +0530 https://www.taxtmi.com/article/detailed?id=16272