Car Seat Mechanisms Classifiable as ‘Parts of Seats’: CESTAT Slams Commissioner for Breach of Judicial Discipline

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Car Seat Mechanisms Classifiable as ‘Parts of Seats’: CESTAT Slams Commissioner for Breach of Judicial Discipline

Indirect Taxes

Published on

22/04/2026

By Mariya Paliwala

Car Seat Mechanisms Classifiable as ‘Parts of Seats’: CESTAT Slams Commissioner for Breach of Judicial Discipline

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The Customs, Excise and Service Tax Appellate Tribunal, New Delhi Principal Bench, has set aside a customs duty demand and penalty holding that imported seat mechanisms such as track assemblies and adjusters are classifiable as “parts of seats” and not as “parts and accessories of motor vehicles.” The bench of Justice Dilip Gupta (President) and…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Car Seat Mechanisms Classifiable as ‘Parts of Seats’: CESTAT Slams Commissioner for Breach of Judicial Discipline

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