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The CESTAT reversed the confiscation and penalty imposed on imported UAVs/drones, holding that the goods are properly classifiable under Chapter Heading 9503 as recreational articles (toys) rather than under Chapter 88 as restricted UAVs. The Tribunal noted that the impugned products fell within the scope of models excluded from DGCA restrictions and that the Department did not dispute the classification under Chapter 9503. Consequently, the policy conditions restricting UAVs under Chapter 88 were inapplicable. The Tribunal set aside the impugned order and allowed the appeal, thereby quashing the demand for differential duty and penalties.
The CESTAT reversed the confiscation and penalty imposed on imported UAVs/drones, holding that the goods are properly classifiable under Chapter Heading 9503 as recreational articles (toys) rather than under Chapter 88 as restricted UAVs. The Tribunal noted that the impugned products fell within the scope of models excluded from DGCA restrictions and that the Department did not dispute the classification under Chapter 9503. Consequently, the policy conditions restricting UAVs under Chapter 88 were inapplicable. The Tribunal set aside the impugned order and allowed the appeal, thereby quashing the demand for differential duty and penalties.
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