https://www.taxtmi.com/caselaws?id=293509 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. en-us Tue, 16 Oct 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293509 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. Case-Laws GST Tue, 16 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293509