This is an M Speed Original Seat based on the KPGC10 Nissan Skyline GT-R. The Genuine seat has a flip-up mechanism but this one does not so in appearance, it is a GT-R Replica but it can only slide back and forth. A drop in, Low-Position Seat Rail is available for this seat for 45,000 JPY. For 1971-1972 Nissan Skyline KGC10 2 Dr