2018 (5) TMI 1244

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....for the appellant-Revenue Sh. Akarsh Garg & Ms. Neelam M., AR for the Respondent-assessee Per: V. Padmanabhan: The present appeal is filed by Revenue against the Order-in-Appeal No. 491/2017 dated 31.10.2017. 2. The respondent-assessee imported certain goods and filed Bill of Entry No.8690293 dated 27.02.2017 for clearance of various goods. One of the items imported was described as 'H....

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....ered by the Original Authority. 4. With the above background, we heard Sh. R. K. Manjhi, ld. AR for the Revenue and Sh. Akarsh Garg, ld. Advocate for the appellant. 5. It is the submission of the ld. AR that the item 'Hover Board' is nothing but 'Motor vehicle' which runs on two wheels and is propelled by electric motors which is used for transportation of persons. He submitted that in respe....

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....   5.1 Ld. DR further submitted that the item is consistently classified under 8711 in various Custom houses including Nheva Sheva, ICD Tuklagabad and Mundra Port. He argued that the item is not classifiable under CTH 9506 as toys. 6. Ld. Counsel for the respondent-assessee justified the classification under heading 9506 by the ld. Commissioner (Appeals). He submitted that the device ....

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....an a toy. We have also perused the decision of Harmonisation Committee of the World Customs Organisation as submitted by the Revenue. The Indian Custom Tariff is aligned with the Harmonised System of Nomenclature circulated by World Customs Organisation and hence the rulings of W.C.O. as a serve as guidance to decide the classification disputes. The W.C.O. has recommended classification of the ite....