Tarrif Classification, Central Excise

[mohan sehgal]

Whether Cycle lock will fall under Tarrif 8310 or8714

Posts / Replies

[Rajagopalan Ranganathan]

Sir,

Parts of bi-cycles will fall under heading 8714 of first schedule to Central Excise Tariff Act, 1985. They are chargeable to "Nil' rate of duty vide Sl. No. 293 of Notification No. 12/2012-CE dated 17.