Seats of motor vehicles (except two wheelers vehicles) classifiable under Heading 94.01 and seats of two wheelers vehicles classifiable under Heading 87.14

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....ing 87.14 Circular No. 43/90 Dated 23-10-1990 [From F. No. 156/30/90-CX.4] Government of India Central Board of Excise & Customs New Delhi Subject : Classification of seats for motor vehicles whether under Heading 40.08 or 40.16 or 87.14 or 94.01. Doubts have been expressed regarding the classification of following articles of material of Heading No. 40.08 of Cellular Rubbe....

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....of Central Excise. The Conference felt that the appropriate classification of seats of kind used for motor vehicles except 2 wheeler vehicles should be under Heading 94.01 of the Central Excise Tariff Act, 1985, since the Explanatory Notes under HSN specifically listed automobiles seats under Chapter 94.01. As regards the seats meant for 2 wheelers, the Conference noted that 'saddles' (which are s....