CHAPTER 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

NOTES
1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.

2. For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods.Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3. Heading 8706 shall include chassis, whether or not fitted with a cab.

(Above 3. has been substituted vide NTF. NO. 14/2005-CE, DT. 07/03/2005)

[OLD-
3. Motor chassis fitted with cabs fall in headings 8702 to 8704, and not in heading 8706. ]

4. Heading 8712 includes all children’s bicycles. Other children’s cycles fall in heading 9503 [OLD- 9501 ].

(In Note 4. the figure "9503" has been substituted vide Union Budget 2006-2007 -Finance Bill - With effect from the 01/01/2007)

5. For the purposes of this Chapter, building a body or fabrication or mounting or fitting of structures or equipment on the chassis falling under heading 8706 shall amount to manufacture of a motor vehicle.

6. For the purposes of this Chapter, "station wagons" means vehicles which may be used, without structural alteration, for the transportation of both persons and goods.