Note :

1. This Section does not cover articles of heading No.95.01, 95.03 or 95.08, or bobsleighs, toboggans and the like of heading No.95.06.

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 to their constituent material or in heading No.84.84) or other articles of vulcanized rubber other than hard rubber (heading No. 40.16)

b. Parts of general use, as defined in Note 2 to Section XV of base metal (Section XV) , or similar goods of plastics (Chapter 39);

c. Articles of Chapter 82 (tools);

d. Articles of heading No.83.06;

e. Machines or apparatus of heading Nos.84.01 to 84.79, or parts thereof; articles of heading No.84.81 or 84.82 or, provided they constitute integral part of engines or motors, articles of heading No. 84.83;

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 fitting of heading No.94.05; or

l. Brushes of a kind used as parts of vehicles (heading No. 96.03).


3. Reference 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 lmore of the headings of those Chapter is to be classified 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 classified under the appropriate heading of Chapter 87;

b. Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;

c. Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of ice 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 over ice.

Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.

Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport system as signalling, safety, or traffic control equipment for railways.


Import Licensing note

1. consumer durables including automobiles in SKD/CKD condition or in ready to assemble sets are in the restricted category. They are not permitted for import except against a licence or Public Notice issued in this behalf. The classification of SKD/CKD packs shall be governed by the following rule:

"Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that as presented, the incomplete or unfinished article has the essential character of the complete or finished article.

It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled."