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Notes


Section Introduction


1. his section does not cover articles of heading 9503 or 9508 or bobsleighs, toboggans and the like of heading 9506. [Old- This Section does not cover articles of heading No. 95.01, 95.03 or 95.08, or bobsleighs, toboggans and the like of heading No. 95.06]

2 The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:
(a) Joints, washers and the like of any material (classified according to their constituent material or in heading No. 8484) or other articles of vulcanised rubber other than hard rubber (heading No. 4016);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c) Articles of Chapter 82 (tools);
(d) Articles of heading No. 8306
(e) Machines and apparatus of heading Nos. 8401 to 8479, and parts thereof; articles of heading No. 8481 or 8482 and, provided they constitute integral part of engines or motors, articles of heading No. 8483
(f) Electrical machinery and equipment (Chapter 85);
(g) Articles of Chapter 90
(h) Articles of Chapter 91
(ij) Arms (Chapter 93);
(k) Lamps and lighting fittings of heading No. 9405
(l) Brushes of a kind used as parts of vehicles (heading No. 9603);

3 References in Chapter 86, 87, and 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.

4 For the purpose of this section:
(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;
(b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.

5 Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:
(a) In Chapter 86 if designed to travel on a guide-track (hover-trains);
(b) In Chapter 87 if designed to travel over land or over both land and water;
(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing stages or also able to travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.
Hover-train track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hover-train transport systems as signalling, safety or traffic control equipment for railways.
 

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What is New?

Date: 21-01-2021
Notification No.05/2021 - Customs (N.T.)
Exchange rate Notification No.05/2021-Cus (NT) dated 21.1.2021.

Date: 19-01-2021
Circular No. 1077/01/2021 - CX
Strict compliance to Limitation while filing Appeals/Petitions before Courts/ Tribunal -reg.

Date: 18-01-2021
Notification No. 8/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 18-01-2021
Notification No. 7/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 15-01-2021
Trade Notice No. 38/2020-21
Introduction of online e-PRC System for Application seeking Policy/Procedure relaxation in terms of Para 2.58 of FTP 2015-20

Date: 14-01-2021
Circular No.01/2021-Customs
Transhipment of Import & Export Cargo via Sri Lanka and Bangladesh-Waiver of bank guarantee –reg.

Date: 14-01-2021
Notification No. 04/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 14-01-2021
Notification No. 05/2021-Customs (N.T./CAA/DRI)
Appointment of CAA by Pr. DGRI

Date: 12-01-2021
Notification No. 02/2021 - Central Tax
Seeks to make amendment (2021) to CGST Rules, 2017.

Date: 11-01-2021
Trade Notice No. 37/2020-2021
Electronic Issuance of Preferential Certificate of Origin (CoO) for India’s Exports to UK under Generalised Scheme of Preferences (GSP)



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