VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT (CHAPTER 86 to CHAPTER 89) - Central Excise - Central Excise Tariff - First Schedule - Section Note

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 identi able as for the goods of this Section: (a) joints, washers or the like of any material (classi ed according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016); (b) parts of general use, as de ned in Note 2 to Section XV, of base metal (Sec- tion XV), or similar goods of plastics (Chapter 39); (c) articles of Chapter 82 (tools); (d) articles of heading 8306; 1 [ (e) machines and apparatus of headings 8401 to 8479, or parts thereof, other than the radiators for the articles of this Section, articles of heading 8481 or 8482 or, provided they constitute integral parts of engines and motors, articles of heading 8483; ] (f) electrical machinery or equipment (Chapter 85); (g) articles of Chapter 90; (h) articles of Chapter 91; (ij) arms (Chapter 93); (k) lamps or lighting ttings of heading 9405; or (l) 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 description in two or more of the headings of those Chapters is to be classi ed under that heading which corresponds to the principal use of that part or accessory. 4. For the purposes of this Section: (a) vehicles specially constructed to travel on both road and rail are classi ed under the appropriate heading of Chapter 87; (b) amphibious motor vehicles are classi ed under the appropriate heading of Chapter 87; (c) aircraft specially constructed so that they can also be used as road vehicles are classi ed under the appropriate heading of Chapter 88. 5. Air-cushion vehicles are to be classi ed 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 over ice. Parts and accessories of air-cushion vehicles are to be classi ed in the same way as those of vehicles of the heading in which the air-cushion vehicles are classi ed under the above provisions. Hovertrain track xtures and ttings are to be classi ed as railway track xtures and ttings, and signalling, safety or traf c control equipment for hovertrain transport systems as signalling, safety or traf c control equipment for railways. 6. In respect of goods covered by this Section, conversion of an article which is in- complete or un nished but having the essential character of the complete or nished article (including blank , that is an article, not ready for direct use, having the approximate shape or outline of the nished article or part, and which can only be used, other than in exceptional cases, for completion into a nished article or a part), into complete or nished article shall amount to manufacture . *************** AMENDMENT NOTES : 1. Substituted vide 8th schedule of FINANCE ACT, 2016 in the clause (e) of Note 2 before it was read as machines or apparatus of headings 8401 to 8479, or parts thereof; articles of heading 8481 or 8482 or, provided they constitute integral parts of engines or mo- tors, articles of heading 8483;