Classification of trolley carts with school bags as complete plastic articles led to restricted import treatment.

Trolley carts imported with school bags were held to be complete plastic articles, not parts or accessories of the bags. The classification turned on whether the carts made the school bags incomplete or merely facilitated their use; the goods were found capable of independent use, and a school bag was not rendered incomplete without a trolley cart. They therefore fell under the restricted Exim Code entry rather than the free-import entry for parts or accessories, and import required a valid licence.

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Issues: Whether trolley carts imported with school bags were classifiable as parts or accessories of the bags under Exim Code 39269009.40 and therefore freely importable, or as complete plastic articles under Exim Code 39269009.90 and consequently restricted.

Analysis: The goods were plastic articles capable of independent use and could not be treated as accessories or parts of school bags. A school bag is not rendered incomplete without a trolley cart, and the mere ability to place a bag on a trolley cart does not make the cart an accessory of the bag. On the proper classification, the goods fell under the restricted entry.

Conclusion: The goods were correctly classifiable under Exim Code 39269009.90 and could not be imported without a valid licence. The Revenue's appeal succeeded and the order of the Commissioner (Appeals) was set aside.

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