The product ‘seat adjuster’ merits classification under Tariff item No.8708
Classification of goods— The issue in this application is with regard to the classification of ‘seat adjuster’. The contention of the applicant is that their above product is an integral part of the seat and should therefore be classified under Sub-heading 9401 under the head “Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof.”
We find that the ‘seat adjuster’ merely helps in the adjustment of the seat i.e. moving it back and forth as per requirement/convenience and merely improves the efficiency and convenience of the seat but does not form a part of the seat. Even while looking at the function of the ‘seat adjustor’ as well as its use, it can be derived that it can be termed only as an ‘accessory’ and not a part of the ‘seat’.
it can be concluded that ‘seat adjuster’, being an ‘accessory’ of the seat, does not fall under the heading 9401 but would be rightly classified under the Heading 8708 (Parts and accessories of the motor vehicles).
Held that— The product ‘seat adjuster’ manufactured and supplied by M/s. Shiroki technico india pvt. ltd. merits classification under Tariff item No.8708