Since the 230CE is a base trim euro model, it should have cloth seat covers.
However, mine came to me with vinyl, and there is overwhelming evidence they were swapped in.
Note the european style of the side panel inset.
While I wait for museum quality cloth to show up, the existing seats are refreshed in leather by Gahh.
Their 452 code is dark blue, quickly going to black in low light.
This will be my third set.
Gahh black on 16V seats.
Way more comfortable than stock.
Gahh beige on E31 seats.