Page 166 - GSTL_6th August 2020_Vol 39_Part 1

92 GST LAW TIMES [ Vol. 39
(B) Criterion of sole or principal use.
(1) Parts and accessories classifiable both in Section XVII and in anoth-
er Section.
Under Section Note 3, parts and accessories which are not
suitable for use solely or principally with the articles of Chapters
86 to 88 are excluded from those Chapters.
The effect of Note 3 is therefore that when a part or accessory
can fall in one or more other Sections as well as in Section
XVII, its final classification is determined by its principal use.
Thus the steering gear, braking systems, road wheels, mud-
guards, etc., used on many of the mobile machines falling in
Chapter 84, are virtually identical with those used on the lor-
ries of Chapter 87, and since their principal use is with lorries,
such parts and accessories are classified in this Section.
(2) Parts and accessories classifiable in two or more headings of the Sec-
tion.
Certain parts and accessories are suitable for use on more than
one type of vehicle (motor cars, aircraft, motorcycles, etc.); ex-
amples of such goods include brakes, steering systems,
wheels, axles, etc. Such parts and accessories arc to be classi-
fied in the heading relating to the parts and accessories of the
vehicles with which they are principally used.
(C) Parts and accessories covered more specifically elsewhere in the Nomencla-
ture.
Parts and accessories, even if identifiable as for the articles of this
Section, are excluded if they are covered more specifically by another
heading elsewhere in the Nomenclature, e.g. :
(1) Profile shapes of vulcanised rubber other than hard rubber,
whether or not cut to length (heading 40.08).
(2) Transmission belts of vulcanised rubber (heading 40.10).
(3) Rubber tyres, interchangeable tyre treads, tyre flaps and inner
tubes (headings 40.11 to 40.13).
(4) Tool bags of leather or of composition leather, of vulcanised
fibre, etc. (heading 42.02).
(5) Bicycle or balloon nets (heading 56.08).
(6) Towing ropes (heading 56.09).
(7) Textile carpets (Chapter 57)
(8) Unframed safety glass consisting of toughened or laminated
glass, whether or not shaped (heading 70.07)
(9) Rear-view mirror, (heading 70.09 or Chapter 99 - see the corre-
sponding Explanatory Notes).
(10) Unframed glass for vehicle headlamps (heading 70.14) and, in
general, the goods of Chapter 70.
(11) Flexible shafts for speed indicators, revolution counters, etc.
(heading 84.83).
(12) Vehicle seats of heading 94.01.
Parts of general use as defined in Note 2 to Section XV states :
2 - Throughout the Nomenclature, the expression “parts of general use”
means :
GST LAW TIMES  6th August 2020  166