https://www.taxtmi.com/article/detailed?id=16272 Specialized car seat components supplied to seat manufacturers were held classifiable as parts of seats under CTI 9401 90 00, not as motor vehicle parts under CTH 8708. The ruling treated track assemblies, adjusters and seat locks as integral elements of the seat mechanism and noted that vehicle-specific character alone does not shift classification. It also held that the Commissioner was bound by the earlier precedent in the appellant's own case under judicial discipline. en-us Fri, 24 Apr 2026 09:43:33 +0530 Fri, 24 Apr 2026 09:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16272 Specialized car seat components supplied to seat manufacturers were held classifiable as parts of seats under CTI 9401 90 00, not as motor vehicle parts under CTH 8708. The ruling treated track assemblies, adjusters and seat locks as integral elements of the seat mechanism and noted that vehicle-specific character alone does not shift classification. It also held that the Commissioner was bound by the earlier precedent in the appellant's own case under judicial discipline. Articles Customs - Import - Export - SEZ Fri, 24 Apr 2026 09:43:33 +0530 https://www.taxtmi.com/article/detailed?id=16272