https://www.taxtmi.com/forum/issue?id=109530 Cycle locks are classified as accessories to bicycles, characterised as non-essential but desirable goods that complement the primary product; classification focuses on utility and desirability rather than structural necessity, treating cycle locks as ancillary items rather than integral parts. en-us Sun, 13 Dec 2015 19:41:29 +0530 Thu, 23 Jan 2025 15:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109530 Cycle locks are classified as accessories to bicycles, characterised as non-essential but desirable goods that complement the primary product; classification focuses on utility and desirability rather than structural necessity, treating cycle locks as ancillary items rather than integral parts. Discussion-Forum Central Excise Sun, 13 Dec 2015 19:41:29 +0530 https://www.taxtmi.com/forum/issue?id=109530