Seat adjuster as accessories to motor vehicle falls under chapter heading 8708

In re Shiroki Technico India Private Ltd. (GST AAR Haryana) Whether the product; namely ‘seat adjuster’ merit classification under Serial No. 170 as per Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 or under Serial No. 435A of Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 41/2017- Central Tax (Rate) dated 14.11.2017? Chapter heading 8708 covers both the ‘parts’ as well as ‘accessories’. The items manufactured by the assessee are only adjuncts. These are to be affixed on the floor of motor vehicles. When se...