Car seat covers : Original car seat covers manufactured and designed to permanently fit over raw foam seat of vehicles by OEMs as well as seat manufacturers who further sell to OEMs and are sold with vehicle, as essential and integral part of seat was classifiable under heading HSN 8708 liable to GST @ 28% – Saddles International Automotive & Aviation Interiors (P.) Ltd., In re – [2024] 160 taxmann.com 612 (AAR – ANDHRA PRADESH)