Tamiya 1/48 Me 109E3 Can Use a Detail Set Meant for Hasegawa ??

Probably not.  They are usually designed for a specific kit. No harm in test fitting it though as you might get lucky.     

Thanks Lawdog, good to know, I'll see what fits if it doesn't work I can at least use the seat belts and save the rest of the stuff for another build down the road.

I've often found that with slight modifications, most aftermarket detail sets can be made to fit just about any kit.