Bicycle accessory classification: cycle locks specifically made for bicycles fall under Chapter 8714, not general-use lock provisions.

Cycle locks designed specifically for bicycles, and not capable of general use with other products, are classifiable as bicycle parts or accessories under Chapter Heading 8714. The tariff notes exclude articles of general use, but commercial parlance, trade understanding, EXIM data, field verification, and pre-GST treatment supported classification as a bicycle accessory rather than a general-use lock under Chapter 8301. The product therefore falls under Chapter 8714 of the Customs Tariff Act, 1975 and attracts the GST rate applicable to that heading.

---

---

Issues: Whether cycle locks are classifiable under Chapter Heading 8714 as parts and accessories of bicycles and other cycles.

Analysis: The applicable tariff notes exclude from the expression "parts and accessories" articles of general use, while cycle locks were found to be specific to bicycles and incapable of general use with other products. The classification was supported by commercial understanding, import and export practice reflected in EXIM data, field verification, and the pre-GST treatment of bicycle locks under the exemption entry for Chapter 8714. The product was therefore assessed in commercial parlance as a bicycle accessory rather than as a lock of general use under Chapter 8301.

Conclusion: Cycle locks are classifiable under Chapter Heading 8714 of the Customs Tariff Act, 1975 and attract the GST rate applicable to that heading.

Ratio Decidendi: A product specifically designed for and used only with bicycles, and not as an article of general use, is classifiable as a part or accessory of bicycles under Chapter 8714, applying commercial parlance and trade understanding.

---