Page 163 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : HEAVY VEHICLES FACTORY 89
(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 8306;
(e) machines and apparatus of headings 8401 to 8479, or parts
thereof, other than the radiators for the articles of this Section, articles
of heading 8481 or 8482 or, provided they constitute integral parts of
engines and motors, articles of heading 8483;
(f) electrical machinery or equipment (Chapter 83);
(g) articles of Chapter 90;
(h) articles of Chapter 91;
(ij) arms (Chapter 93);
(k) lamps or lighting fittings of heading 9405; or
(l) brushes of a kind used as parts of vehicles (heading 9603).
Section Note 3 to Section XVII states :
3. References in Chapters 86 to 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 classi-
fied under that heading which corresponds to the principal use of that part
of accessory.
Explanatory Notes of Harmonised Commodity Description and coding System is
a guide to clarify the classification issues. Explanatory Notes to Section XVII on the
‘Parts and Accessories’ as per HSN is given below :
(III) PARTS AND ACCESSORIES
It should be noted that Chapter 89 makes no provision for parts (other than
hulls) or accessories of ships, boats or floating structures. Such parts and
accessories, even if identifiable as being for ships, etc., are therefore classi-
fied in other Chapters in their respective headings. The other Chapters of
this Section each provide for the classification of parts and accessories of the
vehicles, aircraft or equipment concerned.
It should, however, be noted that these headings apply only to those parts
or accessories which comply with all three of the following conditions :
(a) They must not be excluded by the terms of Note 2 to this Section
(see paragraph (A) below). and
(b) They must be suitable for use solely or principally with the articles
of Chapters 86 to 88 (see paragraph (B) below) and
(c) They must not be more specifically included elsewhere in the No-
menclature (see paragraph (C) below).
(A) Parts and accessories excluded by Note 2 to Section XVII.
This Note excludes the following parts and accessories, whether or
not they are identifiable as for the articles of this Section :
(1) Joints, gaskets, washers and the like, of any material (Classified
according to their constituent material or in heading 84.84)
and other articles of vulcanised rubber other than hard rubber
(e.g., mudguard-flaps and pedal covers) (heading 40.16).
(2) Parts of general use as defined in Note 2 to Section XV, for exam-
GST LAW TIMES  6th August 2020  163