Chapter 87
(Section XVII:- Vehicles, aircraft, vessels and associated transport equiptment)

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, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading No. 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.

3. 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 no 87.06 shall amount to manufacture of a motor vehicle.

4. Heading No. 87.06 shall include chassis, whether or not fitted with a cab.

5. Heading No.87 .12 includes all childrens bicycles. Other childrens cycles fall in heading No. 95.01.

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.

[Above Chapter has been amended vide Budget 2001-2002]