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THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION XVII. VEHICLES, AIRCRAFT, VESSELS & ASSOCIATED TRANSPORT EQUIPMENT

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

SECTION-XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT

Notes :

1. This Section does not cover articles of heading 9503 or 9508 or bobsleighs, toboggans and the like of heading 9506.

2. The expressions "parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:

    (a) joints, washers or the like of any material (classified according to their constituent material or in heading 8484) or other articles of vulcanised rubber other than hard rubber (heading 4016);

    (b) parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);

    (c) articles of Chapter 82 (tools);

    (d) articles of heading 8306;

    (e) machines and apparatus of headings 8401 to 8479, or parts thereof, other than the radiators for the articles of this Section, articles of heading 8481 or 8482 or, provided they constitute integral parts of engines and motors, articles of heading 8483;

    (f) electrical machinery or equipment (Chapter 85);

    (g) articles of Chapter 90;

    (h) articles of Chapter 91;

    (ij) arms (Chapter 93);

    (k) luminaires and lighting fittings and parts thereof of heading 9405; or

    (/) brushes of a kind used as parts of vehicles (heading 9603).

3. References in Chapters 86 to 88 to "parts" or " accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part of accessory.

4. For the purposes of this Section:

    (a) vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;

    (b) amphibious motor vehicles are classified under the appropriate heading of Chapter 87;

    (c) aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.

5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:

    (a) in Chapter 86 if designed to travel on a guide-track (hovertrains);

    (b) in Chapter 87 if designed to travel over land or over both land and water;

    (c) in Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing - stages or also able to travel over ice.

    Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.

    Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.

    Chapter 86

    Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds

    Notes :

    1. This Chapter does not cover :

      (a) railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 4406 or 6810);

      (b) railway or tramway track construction material of iron or steel of heading 7302; or

      (c) electrical signalling, safety or traffic control equipment of heading 8530.

    2. Heading 8607 applies, inter alia, to:

      (a) axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;

      (b) frames, under frames, bogies and bissel-bogies;

      (c) axle boxes, brake gear;

      (d) buffers for rolling-stock; hooks and other coupling gear and corridor connections;

      (e) coachwork.

    3. Subject to the provisions of Note 1 above, heading 8608 applies, inter alia, to :

      (a) assembled track, turntables, platform buffers, loading gauges;

      (b) semaphores, mechanical signal discs, level crossing control gear, signal and point controls and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.

    Tariff Item Description of goods Unit Rate of duty
          Standard Preferential Areas
    (1) (2) (3) (4) (5)
    8601 RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULATORS      
    8601 10 00 - Powered from an external source of electricity u 10%  -
    8601 20 00 - Powered by electric accumulators u 10% -
    8602 Other rail locomotives; locomotive tenders      
    8602 10 00 - Diesel-electric locomotives u 10% -
    8602 90 - Other :      
    8602 90 10 --- Steam locomotives and tenders thereof u 10% -
    8602 90 90 --- Other u 10% -
    8603 SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS AND TRUCKS, OTHER THAN THOSE OF HEADING 8604      
    8603 10 00 - Powered from an external source of electricity u 10% -
    8603 90 00 - Other u 10% -
    8604 00 00 RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES WHETHER OR NOT SELF-PROPELLED (for EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACK-LINERS,TESTING COACHES AND TRACK INSPECTION VEHICLES) u 10% -
    8605 00 00 RAILWAY OR TRAMWAY PASSENGER COACHES, NOT SELF-PROPELLED; LUGGAGE VANS, POST OFFICE COACHES AND OTHER SPECIAL PURPOSE RAILWAY OR TRAMWAY COACHES, NOT SELF-PROPELLED (excluding those of heading 8604) u 10% -
    8606 RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED      
    8606 10 - Tank wagons and the like :      
    8606 10 10 --- Four wheeler tank wagons of pay-load exceeding 23 tonnes u 10% -
    8606 10 20 --- Eight wheeler tank wagons of pay-load not exceeding 60 tonnes u 10% -
    8606 10 90 --- Other u 10% -
    8606 30 00 - Self-discharging vans and wagons, other than those of sub-heading 8606 10 u 10% -
      - Other :      
    8606 91 -- Covered and closed :      
    8606 91 10 --- Meter guage eight wheeler covered wagons of pay-load not exceeding 3 8 tonnes u 10% -
    8606 91 20 --- Broad guage eight wheeler covered wagons of pay-load not exceeding 60 tonnes u 10% -
    8606 91 90 --- Other u 10% -
    8606 92 -- Open with non-removable sides of a height exceeding 60 cms :      
    8606 92 10 --- Bogie eight wheeler wagons of pay-load not exceeding 60 tonnes u 10% -
    8606 92 20 --- Broad guage bogie eight wheeler wagons of pay-load exceeding 60 tonnes but not exceeding 67 tonnes u 10% -
    8606 92 90 --- Other u 10% -
    8606 99 00 -- Other u 10% -
    8607 PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK      
      - Bogies, bissel-bogies, axles and wheels, and parts thereof :      
    8607 11 00 -- Driving bogies and bissel-bogies kg. 10% -
    8607 12 00 -- Other bogies and bissel-bogies kg. 10% -
    8607 19 -- Other including parts :      
    8607 19 10 --- Axles, wheels for coaches, van and wagons (rolling-stock) kg. 10% -
    8607 19 20 --- Axles and wheels for locomotives kg. 10% -
    8607 19 30 --- Axle boxes (lubricating or grease box) kg. 10% -
    8607 19 90 --- Other parts of axles and wheels kg. 10% -
      - Brakes and parts thereof :      
    8607 21 00 -- Air brakes and parts thereof kg. 10% -
    8607 29 00 -- Other kg. 10% -
    8607 30 - Hooks and other coupling devices, buffers and parts thereof :      
    8607 30 10 --- Buffers and coupling devices kg. 10% -
    8607 30 90 --- Other kg. 10% -
      - Other :      
    8607 91 00 -- Of locomotives kg. 10% -
    8607 99 -- Other :      
    8607 99 10 --- Parts of coach work of railway running stock kg. 10% -
    8607 99 20 --- Parts of tramway, locomotives and running stock kg. 10% -
    8607 99 30 --- Hydraulic shock absorbers for railway bogies kg. 10% -
    8607 99 90 --- Other kg. 10% -
    8608 RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; MECHANICAL (INCLUDING ELECTOMECHANICAL) SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAY, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATION OR AIR-FIELDS; PARTS OF THE FOREGOING      
    8608 00 - Railway or tramway track fixtures and fittings; mechanical (including electo-mechanical) signalling, safety or traffic control equipment for railway, tramways, roads, inland waterways, parking facilities, port installation or air-fields; parts of the foregoing :      
    8608 00 10 --- Railway and tramway track fixtures and fittings kg. 10% -
    8608 00 20 --- Mechanical equipment, not electrically powered for signalling to, or controlling, road rail or other vehicles, ships or aircraft kg. 10%  -
    8608 00 30 --- Other traffic control equipment for railways kg. 10% -
    8608 00 40 --- Other traffic control equipment for roads or inland waterways including automatic traffic control equipment for use at ports and airports kg. 10% - 
    8608 00 90 --- Other kg 10% -
    8609 00 00 CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT u 10% -