Seats of motor vehicles (except two wheelers vehicles) classifiable under Heading 94.01 and seats of two wheelers vehicles classifiable under Heading 87.14 - Central Excise - 43/90

Seats of motor vehicles (except two wheelers vehicles) classifiable under Heading 94.01 and seats of two wheelers vehicles classifiable under Heading 87.14 Circular No. 43/90 Dated 23-10-1990 [From F. No. 156/30/90-CX.4] Government of India Central Board of Excise Customs New Delhi Subject : Classification of seats for motor vehicles whether under Heading 40.08 or 40.16 or 87.14 or 94.01. Doubts have been expressed regarding the classification of following articles of material of Heading No. 40.08 of Cellular Rubbers :- 1. Scooter seats 2. Moped seats 3. Motorcycle seats 4. Three wheeler seats 5. Tractor seats 6. Truck seats 7. Bus seats. Whether they are classifiable under Heading 40.08 or 40.16 or 87.14 or 94.01 of Central Excise Tariff Act, 1985. 2. Bare seats meant for the above mentioned vehicles are manufactured with the aid of power and particular dies/moulds. The raw material is heated in the dies to make a definite shape of cellular rubber seats. 3. A view was taken that since these goods are exclusively being manufactured to be used as bare or cellular rubber seats in various types of vehicles, these are more appropriately classifiable under Heading 40.16. However, the matter has been discussed in the 2nd North Zone Tariff-cum-General Conference of Collectors of Central Excise. The Conference felt that the appropriate classification of seats of kind used for motor vehicles except 2 wheeler vehicles should be under Heading 94.01 of the Central Excise Tariff Act, 1985, since the Explanatory Notes under HSN specifically listed automobiles seats under Chapter 94.01. As regards the seats meant for 2 wheelers, the Conference noted that 'saddles' (which are something like seats) for 2 wheelers fell under Heading 87.14 as they had been specifically listed in the Explanatory Notes and excluded under Chapter 94 by virtue of Note 1 (h) to that Chapter. 4. The Board has accepted the recommendation of the Conference and accordingly, it is clarified that bare seats of a kind used for motor vehicles except 2 wheeler vehicles will merit classification under Heading 94.01 of Central Excise Tariff Act, 1985 and those for 2 wheelers will merit classification under Heading 87.14. 5. Field formations and Trade may be informed accordingly. 6. Pending assessments may be finalised suitably.