Classification of transmission elements clarified: vehicle-specific gears treated as vehicle parts and classifiable under vehicle headings. Where transmission elements are specifically designed for use with vehicles covered by the vehicle chapter, they are to be classified as parts of those vehicles under the appropriate vehicle-part headings rather than under the general gears heading; the Board has accepted this recommendation and directed pending assessments be finalised accordingly and field formations and trade informed.
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Provisions expressly mentioned in the judgment/order text.
Classification of transmission elements clarified: vehicle-specific gears treated as vehicle parts and classifiable under vehicle headings.
Where transmission elements are specifically designed for use with vehicles covered by the vehicle chapter, they are to be classified as parts of those vehicles under the appropriate vehicle-part headings rather than under the general gears heading; the Board has accepted this recommendation and directed pending assessments be finalised accordingly and field formations and trade informed.
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