https://www.taxtmi.com/caselaws?id=437341 Carbon-fibre paddles used to propel canoes are excluded from Chapter 89 because separately presented vessel parts and accessories do not cover paddles, and they are also excluded from Chapter 95 because the sports-craft heading does not extend to means of propulsion. As the paddles do not fall within Chapter 95 on the combined effect of the chapter notes, they are classified according to their material composition. The classification under Chapter 89 was rejected, the Chapter 95 claim failed, and heading 68151090 under Chapter 68 was upheld. en-us Wed, 03 May 2023 00:00:00 +0530 Thu, 23 Nov 2023 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437341 Carbon-fibre paddles used to propel canoes are excluded from Chapter 89 because separately presented vessel parts and accessories do not cover paddles, and they are also excluded from Chapter 95 because the sports-craft heading does not extend to means of propulsion. As the paddles do not fall within Chapter 95 on the combined effect of the chapter notes, they are classified according to their material composition. The classification under Chapter 89 was rejected, the Chapter 95 claim failed, and heading 68151090 under Chapter 68 was upheld. Case-Laws Customs Wed, 03 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437341