Classification of Helmet Locking Device / Helmet Security Guard whether under Heading 39.26 or under Heading 83.01 or under Heading 87.14 - Central Excise - 24/90-CX.4

Classification of Helmet Locking Device / Helmet Security Guard whether under Heading 39.26 or under Heading 83.01 or under Heading 87.14 Circular No. 24/90-CX.4 Dated 11-7-1990 [From F. No. 156/17/90-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of Helmet Locking Device/Helmet Security Guard whether under Heading 39.26 or under Heading 83.01 or under Heading 87.14. Doubts have been expressed regarding the correct classification of Helmet Locking Device/Helmet Security Guard whether under heading No. 39.26 or under heading 83.01 or under 87.14. The product Helmet Locking Device/Helmet Security Guard is exclusively used as an accessory of 2 wheeler vehicles like motor cycles, scooters or mopeds for holding/locking, Helmets/Briefcases. The product is predominently composed of plastics in which a metal lock is fitted. It is basically a plastic moulding which has been given a shape and design of a fixture to be used with a two-wheeler vehicle. 2. The matter has been discussed in the second North Zone Tariff-cum-General Conference held at Manali on 7th and 8th June, 1990. The Conference ruled out the classification of the subject goods under heading No. 8301 on the ground that this particular heading covers inter alia, locks of base metals whereas, Helmet Locking Device/Helmet Security Guard is predominently made of plastics. These are also not covered by Heading 39.26 as this heading covers other articles of plastics meant for general use. The Conference felt that since Helmet Locking Device/Helmet Security Guards is principally used with 2 wheeler vehicles for holding/locking helmets/brief cases, it is essentially an accessory for 2 wheelers and accordingly merits classification under Heading No. 8714 of Central Excise Tariff Act, 1985. 3. Board accepts the above recommendation of the Conference and accordingly, it is clarified that the product Helmet Locking Device/Helmet Security Guard is rightly classifiable under Heading 87.14 of Central Excise Tariff Act, 1985. 4. All pending assessments may be finalised accordingly. 5. Field formations and Trade may be informed suitably.