Product classification of helmet locking devices confirmed as motor vehicle accessories, not general plastic articles or metal locks. The helmet locking device is a predominantly plastic moulding with a fitted metal lock, used specifically as an accessory to two wheelers to hold/lock helmets or briefcases. It is excluded from classification as locks of base metals and from generic plastic articles for general use; it is therefore classifiable under the tariff provision for motor vehicle accessories. The Board accepted this classification and directed finalisation of pending assessments and notification to field formations and trade.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Product classification of helmet locking devices confirmed as motor vehicle accessories, not general plastic articles or metal locks.
The helmet locking device is a predominantly plastic moulding with a fitted metal lock, used specifically as an accessory to two wheelers to hold/lock helmets or briefcases. It is excluded from classification as locks of base metals and from generic plastic articles for general use; it is therefore classifiable under the tariff provision for motor vehicle accessories. The Board accepted this classification and directed finalisation of pending assessments and notification to field formations and trade.
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