Vehicle Immobilisers Classified as Accessories, Not Electrical Apparatus, for Enhanced Anti-Theft Security Measures.

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....Classification of imported goods - accessories of vehicles - Smartra Immobilisers - since admittedly the sole and principal use of smartra immobiliser is only as an accessory to the vehicle as an antitheft device, adding value to the vehicle in terms of security, the question of classifying the same under Chapter Heading 8536 does not arise. - AT....