{"id":8707,"date":"2026-04-15T17:32:28","date_gmt":"2026-04-15T12:02:28","guid":{"rendered":"https:\/\/www.centaxonline.com\/blog\/?p=8707"},"modified":"2026-04-16T09:38:00","modified_gmt":"2026-04-16T04:08:00","slug":"car-seat-track-assembly-classifiable-as-seat-part-cestat","status":"publish","type":"post","link":"https:\/\/www.centaxonline.com\/blog\/car-seat-track-assembly-classifiable-as-seat-part-cestat","title":{"rendered":"Car Seat Track Assembly Classifiable as Seat Part | CESTAT"},"content":{"rendered":"<pre><strong>Case Details: <a href=\"https:\/\/www.centaxonline.com\/latest-news-updates\/customs\/101010000000418076\/track-assembly-for-car-seats-classifiable-under-9401-as-seat-part-based-on-use-trade-understanding-cestat\">Daebu Automotive Seat India (P.) ltd. vs. Commissioner of Customs (Audit), Chennai (2026) 41 Centax 77 (Tri.-Mad)<\/a><\/strong><\/pre>\n<h2><em>Judiciary and Counsel Details<\/em><\/h2>\n<ul>\n<li><strong>S\/Shri P. Dinesha,<\/strong> Member (J) &amp; <strong>M. Ajit Kumar,<\/strong> Member (T)<\/li>\n<li><strong>Shri Hari Radhakrishnan,<\/strong> Adv. for the Appellant.<\/li>\n<li><strong>Shri P. Narasimha Rao<\/strong> for the Respondent.<\/li>\n<\/ul>\n<h2><em>Facts of the Case<\/em><\/h2>\n<p>The appellant, an importer, had classified the imported track assembly used in car seats under heading 9401 as parts of seats, treating the same as components essential to the seat assembly. The department, pursuant to investigation by the Directorate of Revenue Intelligence, took the view that the impugned goods were not parts of seats but were in the nature of base mounting components affixed to the floor of motor vehicles. Accordingly, the adjudicating authority rejected the classification declared by the appellant under heading 9401 and reclassified the goods under heading 8708 as motor vehicle parts. The appellant challenged the said reclassification, contending that the track assembly is an integral component of car seats and is classifiable as seat parts based on functional use and trade understanding. The matter was accordingly placed before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).<\/p>\n<h2><em>CESTAT Held<\/em><\/h2>\n<p>The CESTAT held that the classification of the impugned track assembly is required to be determined based on its functional utility as an integral and dedicated component of car seats. It was observed that the goods are specifically designed for seat mechanisms and cannot be treated as independent motor vehicle accessories falling under heading 8708. The Tribunal further held that the department had failed to discharge the burden of establishing that the classification declared under heading 9401 was incorrect. Accordingly, it was concluded that the appropriate classification of the impugned goods is under heading 9401 as parts of seats, and the reclassification under heading 8708 was not sustainable.<\/p>\n<h2><em>List of Cases Cited<\/em><\/h2>\n<ul>\n<li>Anandji Haridas &amp; Co. Pvt. Ltd. v. Engineering Mazdoor Sangh \u2014 (1975) 3 SCC 862 \u2014 Relied on [Para 19.8]<\/li>\n<li>Annapurna Carbon Industries Co. V. State of Andhra Pradesh \u2014 (1976) 2 SCC 273 \u2014 Referred [Para 8.2]<\/li>\n<li>Assistant Director of Income Tax v. Green Emirate Shipping and Travels \u2014 (2006) 100 ITD 203 (Mum) \u2014 Noted [Para 13.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2012%20(284)%20E.L.T.%20280%20(Tribunal)&amp;itemType=AP\">Bharat Forge Ltd. v. Commissioner<\/a> \u2014 2012 (284) E.L.T. 280 (Tribunal) \u2014 Noted [Para 12.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(2)%20S.T.R.%20161%20(S.C.)&amp;itemType=AP\">Bharat Sanchar Nigam Ltd. v. Union of India<\/a> \u2014 2006 (2) S.T.R. 161 (S.C.) \u2014 Noted [Para 12.5]<\/li>\n<li>Bhavnagar University v. Palitana Sugar Mills Pvt. Ltd. \u2014 (2003) 2 SCC 111 \u2014 Referred [Para 17.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2005%20(186)%20E.L.T.%20266%20(S.C.)&amp;itemType=AP\">Birla Corporation Ltd. v. Commissioner<\/a> \u2014 2005 (186) E.L.T. 266 (S.C.) \u2014 Noted [Para 12.5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(202)%20E.L.T.%20389%20(S.C.)&amp;itemType=AP\">Boving Fouress Ltd. v. Commissioner<\/a> \u2014 2006 (202) E.L.T. 389 (S.C.) \u2014 Noted [Para 12.5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1995%20(77)%20E.L.T.%20529%20(Mad.)&amp;itemType=AP\">Bush Boake Allen (India) Ltd. v. Union of India<\/a> \u2014 1995 (77) E.L.T. 529 (Mad.) \u2014 Noted [Para 12.4]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2018%20(364)%20E.L.T.%20345%20(Tribunal)&amp;itemType=AP\">Chemplast Sanmar Ltd. v. Commissioner<\/a> \u2014 2018 (364) E.L.T. 345 (Tribunal) \u2014 Distinguished [Para 18]<\/li>\n<li>Chief Commissioner v. Safari Retreats Pvt. Ltd. \u2014 2024 (90) G.S.T.L. 3 (S.C.) = (2024) 23 Centax 62 (S.C.) \u2014 Relied on [Para 19.7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2024)%2021%20Centax%2027%20(Tri.-Bang)&amp;itemType=AP\">Commissioner v. Bosch Ltd.<\/a> \u2014 (2024) 21 Centax 27 (Tri.-Bang) \u2014 Distinguished [Para 18]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2007%20(216)%20E.L.T.%20337%20(S.C.)&amp;itemType=AP\">Commissioner v. C-Net Communication (I)Pvt. Ltd.<\/a> \u2014 2007 (216) E.L.T. 337 (S.C.) \u2014 Referred [Para 8]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2008%20(224)%20E.L.T.%20512%20(S.C.)&amp;itemType=AP\">Commissioner v. Insulation Electrical Pvt. Ltd.<\/a> \u2014 2008 (224) E.L.T. 512 (S.C.) \u2014 Distinguished [Paras 3.1, 3.2, 12.2, 17, 17.1, 17.2, 17.3, 18.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2001%20(130)%20E.L.T.%20193%20(Tribunal)&amp;itemType=AP\">Commissioner v. Pepsico India Holdings Ltd.<\/a> \u2014 2001 (130) E.L.T. 193 (Tribunal) \u2014 Noted [Para 12.5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2021%20(378)%20E.L.T.%20A145%20(S.C.)&amp;itemType=AP\">Commissioner v. Shiroki Auto Components India Pvt. Ltd.<\/a> \u2014 2021 (378) E.L.T. A145 (S.C.) \u2014 Referred [Para 13.2]<\/li>\n<li>Cross Ruling No. N042783, dated 20-11-2008 by US Ruling \u2014 Referred [Para 16]<\/li>\n<li>Cross Ruling No. N105216, dated 26-5-2010 by US Ruling \u2014 Referred [Para 16]<\/li>\n<li>Cross Ruling No. NY R04583, dated 14-8-2006 by US Ruling \u2014 Referred [Para 16]<\/li>\n<li>Cross Ruling No. NY R04586; HQ965970, dated 14-10-2003 by US Ruling\u2014 Referred [Para 16]<\/li>\n<li>Cross Ruling No. Y J89545, dated 16-10-2003 by US Ruling \u2014 Referred [Para 16]<\/li>\n<li>Daebu Automotive Seat India Pvt. Ltd. \u2014 Order No. 17\/AAR\/2021, dated 7-5-2021 by Authority for Advance Ruling, Tamil Nadu\u2014 Referred [Para 13]<\/li>\n<li>Deputy Commissioner v. Union Carbide India Ltd. \u2014 (1976) 38 STC 198 (Ker) \u2014 Referred [Para 8.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1983%20(13)%20E.L.T.%201566%20(S.C.)&amp;itemType=AP\">Dunlop India Ltd. v. Union of India<\/a> \u2014 1983 (13) E.L.T. 1566 (S.C.) \u2014 Distinguished [Para 12.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2000%20(120)%20E.L.T.%20209%20(Tribunal)&amp;itemType=AP\">Guru Overseas Pvt. Ltd. v. Collector<\/a> \u2014 2000 (120) E.L.T. 209 (Tribunal) \u2014 Distinguished [Para 18]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2023%20(383)%20E.L.T.%20241%20(S.C.)&amp;itemType=AP\">Hewlett Packard India Sales Pvt. Ltd. v. Commissioner<\/a> \u2014 2023 (383) E.L.T. 241 (S.C.) = (2023) 2 Centax 236 (S.C.) \u2014 Noted [Para 5.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=(2025)%2034%20Centax%20231%20(Tri.-Mad)&amp;itemType=AP\">Hyundai Motors India Ltd. v. Commissioner<\/a> \u2014 (2025) 34 Centax 231 (Tri.-Mad) \u2014 Relied on [Para 14.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2006%20(202)%20E.L.T.%2037%20(S.C.)&amp;itemType=AP\">Indian Oil Corporation Ltd. v. Collector<\/a> \u2014 2006 (202) E.L.T. 37 (S.C.) \u2014 Noted [Para 12.5]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2015%20(324)%20E.L.T.%20248%20(S.C.)&amp;itemType=AP\">Lloyd Electric and Engineering Ltd. v. State of Himachal Pradesh<\/a> \u2014 2015 (324) E.L.T. 248 (S.C.) \u2014 Noted [Para 12.5]<\/li>\n<li>Commissioner v. KSS Abhishek Safety Systems Pvt. Ltd. \u2014 Final Order No. 55493\/2024, dated 8-4-2024 by CESTAT, New Delhi \u2014 Relied on [Para 19.9]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2007%20(211)%20E.L.T.%20534%20(S.C.)&amp;itemType=AP\">Pragati Silicons Pvt. Ltd. v. Commissioner<\/a> \u2014 2007 (211) E.L.T. 534 (S.C.) \u2014 Referred [Para 8.3]<\/li>\n<li>Senairam Doongarmall v. Commissioner of Income Tax \u2014 2002-TIOL-1053-SC-IT-LB \u2014 Referred [Para 17.2]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2020%20(374)%20E.L.T.%20433%20(Tribunal)&amp;itemType=AP\">Shiroki Auto Components India Pvt. Ltd. v. Commissioner<\/a> \u2014 2020 (374) E.L.T. 433 (Tribunal) \u2014 Referred [Para 13.2]<\/li>\n<li>Shiroki Technico India Pvt. Ltd. \u2014 Advance Ruling No. GUJ\/GAAR\/R\/42\/2020, dated 30-7-2020 by Authority for Advance Ruling, Gujarat \u2014 Noted [Para 13.2]<\/li>\n<li>State of U.P. v. Sukhpa Singh Bal \u2014 AIR 2005 SC 3324 \u2014 Relied on [Para 19.6]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=2007%20(210)%20E.L.T.%20180%20(S.C.)&amp;itemType=AP\">Sterlite Industries (India)Ltd. v. Commissioner<\/a> \u2014 2007 (210) E.L.T. 180 (S.C.) \u2014 Noted [Para 5.1]<\/li>\n<li>Superintendent &amp; Legal Remembrancer, State of West Bengal v. Corporation of Calcutta \u2014 (1967) 2 SCR 170 \u2014 Relied on [Para 19.7]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1987%20(27)%20E.L.T.%20409%20(Kar.)&amp;itemType=AP\">Supreme Motors v. State of Karnataka<\/a> \u2014 1987 (27) E.L.T. 409 (Kar.) \u2014 Referred [Para 8.4]<\/li>\n<li>Swastik Creation v. Commissioner \u2014 Final Order Nos. A\/86089-86090\/2022, dated 18-11-2022 by CESTAT, Mumbai \u2014 Relied on [Para 19.9]<\/li>\n<li>Union of India v. Azadi Bachao Andolan \u2014 AIR 2004 SC 1107 \u2014 Noted [Para 13.1]<\/li>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=1996%20(87)%20E.L.T.%2012%20(S.C.)&amp;itemType=AP\">Union of India v. Garware Nylons Ltd.<\/a> \u2014 1996 (87) E.L.T. 12 (S.C.) \u2014 Referred [Para 9.1]<\/li>\n<li>York Barbell Company Ltd. v. Canada \u2014 (DMNRCE), AP-90-161, [1991] CITT No 43 \u2014 Relied on [Paras 8, 11]<\/li>\n<\/ul>\n<h2><em>List of Departmental Clarification Cited<\/em><\/h2>\n<ul>\n<li>C.B.E. &amp; C Letter DOF No. 609\/38\/2005-DBK, dated 2-5-2005 [Para 12.1]<\/li>\n<li>C.B.I &amp; C. Instruction No. 19\/2022-Cus., dated 17-8-2022 [Para 14.1]<\/li>\n<\/ul>\n<h2><em>List of Notifications Cited<\/em><\/h2>\n<ul>\n<li><a href=\"https:\/\/www.centaxonline.com\/search?searchData=Notification%20No.%20152%2F2009-Cus.&amp;itemType=AP\">Notification No. 152\/2009-Cus.,<\/a> dated 31-12-2009 [Paras 2, 3.2, 14]<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Case Details: Daebu Automotive Seat India (P.) ltd. vs. Commissioner of Customs&hellip;<\/p>\n","protected":false},"author":19,"featured_media":8717,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,177,47],"tags":[],"class_list":["post-8707","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs","category-customs-news","category-custom-case-chronicles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ 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