1989 MAZDA 767B LE MANS RACE CAR. RACING CAR WITH 2616CC PETROL ENGINE AND GREEN AND RED RACE LIVERY AND BLACK INTERIOR.THE VEHICLE WAS 1ST IN CLASS IN 1990 LE MANS. VEHICLE IN IT'S ORIGINAL STATE, WITHOUT SUBSTANTIAL CHANGES TO THE CHASSIS, STEERING OR BRAKING SYSTEM, ENGINE, ETC.NO LONGER IN PRODUCTION.RELATIVELY RARE.NOT BEING USED FOR IT'S ORIGINAL PURPOSE BUT FOR INCLUSION IN A COLLECTION OR FOR DISPLAY PURPOSES ETC, THEREBY SUBJECT TO LOW MILEAGE INSURANCE.VEHICLE A SUBJECT OF SPECIAL TRANSACTIONS OUTSIDE THE NORMAL TRADE IN SIMILAR VEHICLES.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S: GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 9705 COLLECTIONS AND COLLECTORS' PIECES OF ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, HISTORICAL, ARCHAEOLOGICAL, PALAENTOLOGICAL, ETHNOGRAPHIC OR NUMISMATIC INTEREST. TARIC CODE 9705000090 OTHER THAN COLLECTORS PIECES OF WOOD, SILVER OR GOLD. ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN NOTE (B) TO HEADING 9705. CNEN TO HEADING 97050000. TRIBUNAL JD CLASSICS HOLDINGS LTD V HMRC [2010] UKFTT 259 (TC) (10 JUNE 2010).