Child parts used in manufacture of parts of motor vehicle seats are classifiable under Heading 9401

Shiroki Auto Components India Pvt. Ltd. Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad has held that the child parts imported by the appellant are classifiable under Tariff Item 9401 90 00 as parts of vehicle seats as declared by the importer-assessee and not under Tariff Item 8708 99 00 as parts and accessories of motor vehicles of Heading 8701 to 8705 of the Customs Tariff Act 1975 as assessed by the Customs. The imported child parts where assembled into round recliners which were further used to make recliner assembly which in turn was welded into seat frame ...