AAR: Seat Adjuster, not ‘part’ but ‘accessory’, classifies under Heading 8708

Gujarat AAR classifies the product ‘seat adjuster’ (used in the seats of motor vehicles) manufactured and supplied by the applicant under Tariff item No. 8708 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and accordingly holds it to be covered under Serial No.170 of Schedule-IV of Notification No.1/2017-Central Tax (Rate) dated June 28, 2017; Notes that the ‘seat adjuster’ helps the driver and co-passenger to get into a comfortable leg position an...