Page 165 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : HEAVY VEHICLES FACTORY 91
(c) Electric accumulators (heading 85.07).
(d) Electrical ignition or starting equipment of a kind used
for spark-ignition or compression-ignition internal com-
bustion engines (sparking plugs, starter motors, etc.)
(heading 85.11).
(e) Electrical lighting, signalling, windscreen wiping, de-
frosting, demisting, equipment for cycles or motor vehi-
cles (heading 85.12); electrical signalling apparatus for
other vehicles (e.g., trains) or for aircraft or ships (heading
85.31); electrical defrosters or demisters for such other
vehicles, aircraft or ships (heading 85.43).
(f) Electric heating units for motor or railway vehicles, air-
craft, etc. (heading 85.16).
(g) Microphones, loudspeakers and audio-frequency electric
amplifiers (heading 85.18).
(h) Radio transmitters and receivers (heading 85.25 or 85.27).
(ij) Electrical capacitors (heading 85.32).
(k) Pantographs and other current collectors for electric trac-
tion vehicles, and fuses, switches and other electrical ap-
paratus of heading 85.35 or 85.36.
(l) Electric filament lamps and electric discharge lamps, in-
cluding sealed beam lamp units, of heading 85.39.
(m) Other electrical fittings, such as insulated electric wire
and cable (including wiring sets) and electrical articles of
graphite or other carbon, whether or not fitted with ter-
minals, insulators, insulating fittings (headings 85.44 to
85.48).
(8) Instruments and apparatus of Chapter 90, including those used
on certain vehicles, such as :
(a) Photographic or cinematographic cameras (heading 90.06
or 90.07).
(b) Navigational instruments and appliances (heading 90.14).
(c) Instruments and appliances used in medical, surgical,
dental or veterinary sciences (heading 90.18).
(d) Apparatus based on the use of X-rays and other appa-
ratus of heading 90.22.
(e) Manometers (heading 90.26).
(f) Revolution counters, taximeters, speed indicators and ta-
chometers and other instruments and apparatus of head-
ing 90.29.
(g) Measuring or checking instruments, appliances and ma-
chines of heading 90.31
(9) Clocks (e.g., instrument panel clocks) (Chapter 91).
(10) Arms (Chapter 93).
(11) Lamps and lighting fittings (e.g. headlamps for aircraft or trains)
of heading 94.05.
(12) Brushes (e.g. for road sweeper lorries) (heading 96.03).

GST LAW TIMES  6th August 2020  165