TMI Blog2018 (10) TMI 1880X X X X Extracts X X X X X X X X Extracts X X X X ..... is accepted as an object or device that is not essential in itself but that adds to the beauty or convenience or effectiveness of something else or is supplementary or secondary to something primary or greater importance. Also, EXIM data with respect to goods under question makes it explicitly clear that HS Code 8714 is being used for cycle locks in import as well as export around the world. This supports the view that bicycle locks appropriately fall under HS-8714 - further it is found that cycle locks as parts and accessories of vehicles of Headings 8712 and 8713 falling under Chapter 8714 were exempted vide Entry No. 293 of exemption Notification No. 12/2012-Central Excise, dated 17-3-2012 as amended. Thus bicycle locks were already ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... during personal hearing have submitted their detailed explanation vide their letter dated 15-10-2018 along with the paper-book containing various judgments cited in written submission. They stated that they would like to reiterate the same. They requested that since cycle lock is specifically made for cycles only and they cannot be used for any other purpose. Further, industry, trade and general public (end consumer) also identify the cycle lock as different item that same may be considered while passing the order. Applicant also provided the sample of cycle lock . Discussion and finding 7. We have gone through the application for advance ruling; submission made by the applicant during the personal hearing and examined the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the tariff, which stipulates as under; Throughout this Schedule, the expression parts of general use means : (a) articles of Headings 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal; (b) springs and leaves for springs, of base metal, other than clock or watch springs (Heading 9114); and (c) articles of Headings 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306. 11. From the above, it is obvious that locks classified under Chapter 8301 are for the purpose of general use whereas, the cycle locks are specific as they are exclusively used for bicycles and cannot be used for any product other than the bicycle. 12. We also observe that the applicant has cited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Deputy Commissioner, CGST Central Excise, Aligarh has submitted a detailed report on the issue and opined that bicycle locks may be classified under HSN-8714. He submitted some sample invoices issued by the different parties supplying the goods under question which clearly show that trade practice is to classify the bicycle locks under HSN-8714. 17. We also find that cycle locks as parts and accessories of vehicles of Headings 8712 and 8713 falling under Chapter 8714 were exempted vide Entry No. 293 of exemption Notification No. 12/2012-Central Excise, dated 17-3-2012 as amended. Thus bicycle locks were already being classified under Chapter 8714 in pre-GST era. 18. It is pertinent to mention here again that the applicant provid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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