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The product 'cycle locks' is classifiable under Chapter Heading 8714

Classification of goods— The question sought by the applicant to decide before us is whether Bicycle Locks are classifiable and taxable under HS-8714 (Parts and Accessories of Bicycle and Other Cycle) or otherwise. Held that— The product 'cycle locks' is classifiable under Chapter Heading 8714 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Chapter Heading 8714 is applicable to the said product.