The goods is a disassembled passenger vehicle, cut in half, for the convenience of transportation. The vehicle has all liquid contents drained, batteries removed, depending upon vehicle types, and for adequate packing between them to avoid damage. Doors, bonnets, rear lights, rear shock absorbers and roadworthy tyres are usually included. Engine type compression-ignition internal combustion of 1700cc, 5 speed manual transmission, date of manufacture 01/05/1996.

CLASSIFICATION IS DETERMINED BY THE INTERPRETATION OF GENERAL RULES 1, 2 (A) AND 6 OF THE COMBINED NOMENCLATURE AND THE TERMS OF HEADING 8703 AND SUBHEADING 8703.32.