2023 (5) TMI 148

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....ppellant had imported Paddle of canoes. The goods are manufactured out of carbon fibres with wooden handle. The appellant sought to classify the goods under the heading 95062900. These are two appeals before us. In one impugned order the Revenue has classified the goods under the heading 89039910 and as parts of canoes and in the order impugned order in second appeal the goods have been classified as paddles for canoes under the heading 68151090. The respective headings reads as follows: CHAPTER 9506 9506- ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTEHR SPORTS (INCLUDING TABLE-TENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS ....

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....iable under 9506. 2.2 He also pointed out that Chapter Note 1(p) of Chapter 6815 excludes articles of Chapter 9506 from Chapter 6815. He pointed out that combined reading of Chapter Note 1(p) of Chapter 95 and Chapter Note 1(l) of Chapter 68 clearly shows that the goods should be classifiable under Chapter 95. He further pointed out that there is no entry for parts in Chapter 8903 and, therefore, the classification of Chapter 8903 has to be completely ruled out. 2.3 He further pointed out that in Customs Appeal No. 51079 of 2020 the goods have been confiscated and redemption fine as well as penalty have been imposed. He pointed out that the matter related to classification and even revenue is not sure of the correct classification. Th....

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....e HSN Notes is by way of examples and not a complete list. He pointed out that it clearly prescribes that the parts of ships, boards and floating structures which are made of wood would be classifiable under Chapter 44. The parts made of rope and cables made of textile materials would go under Chapter 56. The parts made of iron steel would go under Chapter 73 and so on. He pointed out that the goods imported by the appellant are excluded from Chapter 95 in terms of Chapter Note 1 (p) which reads as under; "Chapter 95-Toys, games and sports requisites; parts and accessories thereof 1. This chapter does not cover: (p) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for s....

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....8. (6) Cables of iron and steel (heading 73.12) (7) Anchors of iron and steel (heading 73.16) (8) Propellers and paddle-wheels (heading 84.87) (9) Rudders (heading 44.21, 73.25, 73.26, etc) and other steering or rudder equipment for ships or boats (heading 84.79)" It is seen that parts and accessories (except hulls) are not classifiable under Chapter 89. In this background the classification of paddles, which are part of canoe and also its means of proposition, under Chapter 89 is ruled out. Revenue has classified the same under Chapter 89 in Customs Appeal No. 50179 of 2020. The said order classifying the goods under Chapter Heading 89039990 cannot be sustained in view of aforesaid chapter note. There....