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Central Excise - Vehicles other than railway or tramway rolling-stock and parts and accessories thereof

Central Excise - SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT (CHAPTER 86 to CHAPTER 89) NOTES: 1. This Section does not cover articles of heading 9503 or 9508 or bobsleighs, toboggans and the like of heading 9506. 2. The expressions parts and parts and accessories do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (a) joints, washers or the like of any material (classified according to their c .....

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cles of heading 8483; (f) electrical machinery or equipment (Chapter 85); (g) articles of Chapter 90; (h) articles of Chapter 91; (i) arms (Chapter 93); (a) lamps or lighting fittings of heading 9405; or (b) brushes of a kind used as parts of vehicles (heading 9603). 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 d .....

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d as road vehicles are classified under the appropriate heading of Chapter 88. 5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows: (a) in Chapter 86 if designed to travel on a guide-track (hovertrains); (b) in Chapter 87 if designed to travel over land or over both land and water; (c) in Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel ove .....

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lways. 6. In respect of goods covered by this Section, conversion of an article which is in- complete or unfinished but having the essential character of the complete or finished article (including blank , that is an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into a finished article or a part), into complete or finished article .....

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to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. 1[3. Heading 8706 shall include chassis, whether or not fitted with a cab.] 4. Heading 8712 includes all children s bicycles. Other children s cycles fall in heading 9503. 5. For the purposes of this Chapter, building a body or fabrication or mounting or fitting of structures or equipment on the chassis falling .....

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010 - Of engine capacity not exceeding 1,800 cc - u - 8701 20 90 - 87012090 - Other - u - 8701 30 - 870130 - Track-laying tractors : - Garden tractors: - 8701 30 11 - 87013011 - Of engine capacity not exceeding 1,800 cc - u - 8701 30 19 - 87013019 - Other - u - Other : - 8701 30 91 - 87013091 - Of engine capacity not exceeding 1,800 cc - u - 8701 30 99 - 87013099 - Other - u - 8701 90 - 870190 - Other : - 8701 90 10 - 87019010 - Of engine capacity not exceeding 1,800 cc - u - 8701 90 90 - 870190 .....

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ng the driver: - 8702 10 11 - 87021011 - Integrated monocoque vehicle, air-conditioned - u - 8702 10 12 - 87021012 - Integrated monocoque vehicle, non air-conditioned - u - Other, air-conditioned - u - 8702 10 19 - 87021019 - Other, non air-conditioned - u - Other : - 8702 10 91 - 87021091 - Integrated monocoque vehicle, air-conditioned - u - 8702 10 92 - 87021092 - Integrated monocoque vehicle, non air-conditioned - u - 8702 10 99 - 87021099 - Other, air-conditioned - u - Other, non air-conditi .....

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7029091 - Integrated monocoque vehicle, air-conditioned - u - 8702 90 92 - 87029092 - Integrated monocoque vehicle, non air-conditioned - u - 8702 90 99 - 87029099 - Other, air-conditioned - u - Other, non air-conditioned - u - With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: - Vehicles for transport of not more than 13 persons, including the driver: - Integrated monocoque vehicle, air-conditioned - u - Integrated monocoque veh .....

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Other, air-conditioned - u - Other, non air-conditioned - u - Other: - Integrated monocoque vehicle, air-conditioned - u - Integrated monocoque vehicle, non air-conditioned - u - Other, air-conditioned - u - Other, non air-conditioned - u - Other: - Vehicles for transport of not more than 13 persons, including the driver: 40 - Integrated monocoque vehicle, air-conditioned - u - Integrated monocoque vehicle, non air-conditioned - u - Other, air-conditioned - u - Other, non air-conditioned - u - O .....

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NCLUDING STATION WAGONS AND RACING CARS - 8703 10 - 870310 - Vehicles specially designed for travelling on snow; golf cars and similar vehicles: - 8703 10 10 - 87031010 - Electrically operated - u - 8703 10 90 - 87031090 - Other - u - Other vehicles, with spark-ignition internal combustion reciprocating piston engine : - 8703 21 - 870321 - Of a cylinder capacity not exceeding 1,000 cc : - 8703 21 10 - 87032110 - Vehicles principally designed for the transport of more than seven persons, includin .....

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220 - Specialised transport vehicles such as ambulances, prison vans and the like - u - 8703 22 30 - 87032230 - Three-wheeled vehicles - u - Other: - 8703 22 91 - 87032291 - Motor cars - u - 8703 22 99 - 87032299 - Other - u - 8703 23 - 870323 - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : - 8703 23 10 - 87032310 - Vehicles principally designed for the transport of more than seven persons including the driver - u - 8703 23 20 - 87032320 - Three-wheeled vehicles - u - Ot .....

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032492 - Specialised transport vehicles such as ambulances, prison vans and the like - u - 8703 24 99 - 87032499 - Other - u - Other vehicles, with compression Ignition internal combustion piston engine(diesel or semi-diesel) : - 8703 31 - 870331 - Of a cylinder capacity not exceeding1,500 cc : - 8703 31 10 - 87033110 - Vehicles principally designed for the transport of more than seven persons, including the driver - u - 8703 31 20 - 87033120 - Three-wheeled vehicles - u - Other: - 8703 31 91 - .....

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92 - 87033292 - Specialized transport vehicles such as ambulances, prison vans and the like - u - 8703 32 99 - 87033299 - Other - u - 8703 33 - 870333 - Of a cylinder capacity exceeding 2,500 cc : - 8703 33 10 - 87033310 - Vehicles principally designed for the transport of more than seven persons, including the driver - u - 8703 33 20 - 87033320 - Three-wheeled vehicles - u - Other: - 8703 33 91 - 87033391 - Motor cars - u - 8703 33 92 - 87033392 - Specialised transport vehicles such as ambulanc .....

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ssion-ignition internal combustion piston engine (diesel or semi-diesel) : - 8704 21 - 870421 - g.v.w. not exceeding 5 tonnes: - 8704 21 10 - 87042110 - Refrigerated - u - 8704 21 20 - 87042120 - Three-wheeled motor vehicles - u - 8704 21 90 - 87042190 - Other - u - 8704 22 - 870422 - g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes : - Lorries and trucks: - 8704 22 11 - 87042211 - Refrigerated - u - 8704 22 19 - 87042219 - Other - u - 8704 22 90 - 87042290 - Other - u - 8704 23 - 870423 - .....

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2 11 - 87043211 - Refrigerated - u - 8704 32 19 - 87043219 - Other - u - 8704 32 90 - 87043290 - Other - u - 8704 90 - 870490 - Other : - Lorries and trucks: - 8704 90 11 - 87049011 - Refrigerated - u - 8704 90 12 - 87049012 - Electrically operated - u - 8704 90 19 - 87049019 - Other - u - 8704 90 90 - 87049090 - Other - u - 8705 - 8705 - SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIR .....

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motor vehicles of headings 8701 to 8705: - For the tractors of heading 8701 : - 8706 00 11 - 87060011 - Of engine capacity not exceeding 1,800 cc - u - 8706 00 19 - 87060019 - Other - u - For the vehicles of heading 8702: - 8706 00 21 - 87060021 - For transport of not more than thirteen persons,including the driver - u - 8706 00 29 - 87060029 - Other - u - For the motor vehicles of heading 8703: - 8706 00 31 - 87060031 - For three-wheeled vehicles - u - 8706 00 39 - 87060039 - Other - u - For th .....

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90 00 - 87079000 - Other - u - 8708 - 8708 - PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF HEADINGS 8701 TO 8705 - 8708 10 - 870810 - Bumpers and parts thereof : - 8708 10 10 - 87081010 - For tractors - kg. - 8708 10 90 - 87081090 - Other - kg. - Other parts and accessories of bodies(including cabs) : - 8708 21 00 - 87082100 - Safety seat belts - u - 8708 29 00 - 87082900 - Other - kg. - 8708 30 00 - 87083000 - Brakes and servo-brakes; parts thereof - kg. - 8708 40 00 - 87084000 - Gear boxes an .....

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exhaust pipes; parts thereof - kg. - 8708 93 00 - 87089300 - Clutches and parts thereof - kg. - 8708 94 00 - 87089400 - Steering wheels, steering columns and steering boxes; parts thereof - kg. - 8708 95 00 - 87089500 - Safety airbags with inflater system; parts thereof - kg. - 8708 99 00 - 87089900 - Other - kg. - 8709 - 8709 - WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPO .....

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11 10 - 871110 - With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc: - 8711 10 10 - 87111010 - Mopeds - u - 8711 10 20 - 87111020 - Motorised cycles - u - 8711 10 90 - 87111090 - Other - u - 8711 20 - 871120 - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc : - Scooters : - 8711 20 11 - 87112011 - Of cylinder capacity not exceeding 75 cc - u - 8711 20 19 - 87112019 - Other - u - Moto .....

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30 10 - 87113010 - Scooters - u - 8711 30 20 - 87113020 - Motor-cycles - u - 8711 30 90 - 87113090 - Other - u - 8711 40 - 871140 - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc : - 8711 40 10 - 87114010 - Motor-cycles - u - 8711 40 90 - 87114090 - Other - u - 8711 50 00 - 87115000 - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc - u - 8711 90 - 871190 - Other : - 8711 90 10 - 8 .....

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871310 - Not mechanically propelled : - 8713 10 10 - 87131010 - Wheel chairs for invalid - u - 8713 10 90 - 87131090 - Other - u - 8713 90 - 871390 - Other : - 8713 90 10 - 87139010 - Wheel chairs for invalid - u - 8713 90 90 - 87139090 - Other - u - 8714 - 8714 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713 - Of motorcycles (including mopeds) : - 8714 10 - 871410 - Of motorcycles (including mopeds): - 8714 10 10 - 87141010 - Saddles - Kg - 8714 10 90 - 87141090 - Other - Kg. - 871 .....

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