Page 167 - GSTL_6th August 2020_Vol 39_Part 1

2020 ] IN RE : HEAVY VEHICLES FACTORY 93
(a) Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and simi-
lar articles of other base metals;
(b) Springs and leaves for springs, of base metal, other than clock
or watch springs (heading 91.14); and
(c) Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and
mirrors, of base metal, of heading 83.06.
The Explanatory Notes to CTH 8710 reads as follows :
87.10 - Tanks and other armoured fighting vehicles, motorised,
whether or not fitted with weapons, and parts of such ve-
hicles.
This heading covers tanks and other armoured fighting “Vehicles,
motorised, whether or not fitted with weapons, and” parts of such
vehicles
Tanks are armoured fighting vehicles mounted on tracks, and
armed with various weapons (guns, machine-guns, flame-throwers,
etc.) usually housed in a traversing turret. They are sometimes fit-
ted with a special gyroscopic stabilisation gear to keep the sights on
the target, irrespective of the movement of the vehicle. They may
also be equipped with anti-mining devices, such as a “flail” (a rotat-
ing drum which is carried on arms in front of the tank and to which
are attached chains with ball ends) or a number of heavy rollers at-
tached to the front of the tanks.
………………………
PARTS
The heading also covers parts of the above-mentioned vehicles provided
the parts fulfil both the following conditions :
(i) They must be identifiable as being suitable for use solely or
principally with such vehicles; and
(ii) They must not be excluded by the provisions of the Notes to
Section XVII (see the corresponding General Explanatory
Note).
Parts of this heading include :
(1) Bodies of armoured vehicles and parts thereof (turrets, ar-
moured doors and bonnets, etc.)
(2) Tracks, specially constructed for use with tanks.
(3) Special road-wheels for armoured cars.
(4) Propulsion wheels for tank tracks.
(5) Armour plates, worked to such an extent that they are identi-
fiable as parts of the vehicles of this heading.
(6) Clutch cables, brake cables, accelerator cables and similar ca-
bles, consisting of a flexible outer casing and a moveable inner
cable. They are presented cut to length and equipped with end
fittings.
The Applicant has stated that their main activity is manufacturing Tank and
Tank Parts. Tank is completely assembled in HVF, whereas some parts of Tank
are manufactured separately in HVF and some parts of Tank are procured from
outside vendors on the specification given by HVF. Tanks’ supplied by the appli-
cant are classifiable under CTH 8710 00 00 as seen from the above.
GST LAW TIMES  6th August 2020  167