TaxTMI 
TaxTMI 
2026 (7) TMI 851
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....ncy services relating to golf. The registered office of the Applicant is situated at E-163, The Icon, DLF Phase-5, Gurugram-122009, Haryana. 1.3. The Applicant imports various golf-related products into India. The present application is confined to the classification of two specific products proposed to be imported, namely TRACKMAN 4 (TM4) and TRACKMAN iO (TMiO). 1.4. TRACKMAN 4 (TM4) is an outdoor radar-based tracking system used in connection with the game of golf. The device consists of dual radar systems and an in-built camera. It captures and records real-time data relating to the movement and performance of a golf ball and golf club during a swing. The system utilizes Optically Enhanced Radar Tracking (OERT) technology, which synchronizes radar and camera functions to capture measurement data. The device has approximate dimensions of 300 x 300 x 45 mm and weighs about 2.8 kg (6.2 lbs). It operates on a lithium-ion battery of 10400 mAh capacity and supports dual-band Wi-Fi connectivity (2.4 GHz and 5 GHz). The device is compatible with iOS-based devices for display and analysis of captured data. 1.5. TRACKMAN iO (TMiO) is an indoor radar and optical tracking system de....
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....ajectory, and any wireless connectivity or data interface provided is purely ancillary for display or transfer of measured data. 1.9. Competing tariff heading: * Heading 9031 (Most Appropriate by Importer)- "Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors" wherein sub-heading 9031.80.00 includes Other instruments, appliances and machines. * Heading 9506 (as Imported by the Importer)- "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or out-door games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools" wherein sub-heading 9506.39.00 includes "Other". 1.10. Application of General Rules for Interpretation (GRI) The Applicant humbly submits that the classification of goods under the Customs Tariff Act, 1975 is governed by the General Rules for Interpretation of Import Tariff wherein Rule 1 of the said rules provides as follows: 1. The titles of Sections, Chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be det....
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....t merely on the environment in which they are used. Therefore, a measuring instrument does not become sports equipment merely because it is deployed in a sporting context. The same has been held by Hon'ble Supreme Court of India in the case of CCE v. Carrier Aircon Ltd., 2006 (199) ELT 577: Revenue is classifying the impugned chillers as parts of the air-conditioning system as the same is used in central air-conditioning plant of star hotels, airport, hospital, large office complexes and large establishments. The use of the chillers in the air-conditioning system would not take away the primary or basic function of the chiller which is to produce chilled water by using a refrigerating circuit. Heading 84.18 covers refrigerators, freezers and other refrigerating or freezing equipment. Accordingly, the chillers in question shall fall under specific heading 84.18 of the Tariff Act. This view is supported by the explanatory notes of H.S.N. below heading 84.15. HSN provides that "If presented as separate elements, the components of air-conditioning machines are classified in accordance with the provisions of Note (2) (a) to Section XVI (heading 84.14, 84.18, 84.19, 84.21, 8....
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....g and tracking the flight, spin, speed of the golf ball and golf club and which is used for outdoor and Indoor Golf. The HSN 9031.80.00 specifically covers those instruments, appliances and machines which are used for optical measuring or checking instruments. Reliance must be placed in the judgement of Iadpet Marketing v. C.C. New Delhi, C/171/2011-CU (DB) wherein, the reliance was placed upon the Principal Functioning of the device. The relevant portion of the order has been extracted as follows: 5.4 The appellant's argument that this has got input, output and processing unit cannot decide its classification under chapter heading 8471 or in chapter sub heading 84715000. Chapter 84 mainly covers machines and mechanical appliances and parts thereof. Further, chapter 8471 covers automatic data machines and so on. However from the literature given and the submissions made on behalf of both the sides, we find that the item has got specific measuring capability in case of activity of eyes and when Chapter 90 of Custom Tariff mainly covers the items namely, optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and parts and ....
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....r general physical exercise, gymnastics. 1.11.11. Since, we are placing our product under chapter 90 and specifically under 9031 which states as below: Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors" wherein sub-heading 9031.80.00 includes "Other instruments, appliances and machines". 1.11.12. It is important to refer the Explanatory notes issued by the World Customs organisation with respect to 9031 which read as follows: MEASURING OR CHECKING INSTRUMENTS, APPLIANCES AND MACHINES THESE INCLUDES ... (5) Planimeters, for measuring plane areas (e.g., on plans, diagrams, skins or hides). A tracing point combined with a measuring device follows the outline of the area to be measured. (7) Dial indicating comparators, micrometric devices, electronic, opto-electronic and pneumatic sensors, whether or not automatic, as well as all devices or instruments for measuring length, angles or other geometrical quantities using such sensors. The heading also includes recording comparators, and comparators fitted with a mechanical device which conveys mass produced parts to the compa....
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....tter. The port authority vide letter dated 26.05.2026 furnished its comments, as follows :- 2.2. The applicant has filed an application before the Hon'ble Customs Authority for Advance Ruling. New Delhi under the provisions of the Customs Act, 1962 seeking advance ruling regarding classification of the following products proposed to be imported: 1. TRACKMAN 4 (TM4) 2. TRACKMAN IO (TMIO) 2.3. The applicant has submitted that the impugned goods are golf tracking and simulator systems intended for use in golf coaching, golf simulation, golf practice, golf performance enhancement and golf entertainment activities. 2.4. As per the brochures, product literature and technical write-up submitted by the applicant, the goods are specifically designed, marketed and commercially known as golf simulator and golf performance systems. The systems are exclusively engineered for use with the sport of golf and are neither general-purpose measuring instruments nor industrial/scientific apparatus intended for independent commercial use outside the golf ecosystem. 2.5. TRACKMAN 4 is described as a portable golf launch monitor and golf tracking system employing dual rad....
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....ow-ski equipment : 9506 11 00 Skis 9506 12 00 Ski-fastenings (ski-bindings) 9506 19 00 Other Water-skis, surf-boards, sailboards and other water-sport equipment : 9506 21 00 Sailboards 9506 29 00 Other Golf clubs and other golf equipment : 9506 31 00 Clubs, complete 9506 32 00 Balls 9506 39 00 Other 9506 40 00 Articles and equipment for table-tennis Tennis, badminton or similar rackets, whether or not strung : 9506 51 00 Lawn-tennis rackets, whether or not strung 9506 59 10 Squash or racketball badminton rackets, whether or not strung 9506 59 90 Other Balls, other than golf balls and table-tennis balls : 9506 61 00 Lawn-tennis balls 9506 62 10 Football 9506 62 20 Volley ball 9506 62 30 Basket ball 9506 62 90 Other 9506 69 10 Hockey ball 9506 69 20 Cricket ball 9506 69 30 Golf ball 9506 69 40 Rugby ball 9506 69 90 Other 9506 70 00 Ice skates and roller skates, including skating boots with skates attached Other : 9506 91 10 Boxing equipment 9506 91 90 Other ....
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.... not independent measuring appliances used across industries but are integrated golf sports systems intended for: ⮚ golf simulation; ⮚ golf training; ⮚ golf coaching; ⮚ golf practice; ⮚ golf swing improvement; ⮚ virtual golf gameplay; and ⮚ golf performance assessment. 2.17. The essential identity and commercial understanding of the goods remains that of golf equipment and golf simulator systems. The mere incorporation of sophisticated electronics, radar modules, cameras or analytical software does not alter the essential character of the goods when such technologies are embedded solely to facilitate sports functionality. It is a settled principle of classification that the principal function and common commercial understanding of the goods are decisive factors for determination of classification. 2.18. In the present case, the impugned products derive their identity, purpose, utility and marketability entirely from the sport of golf. Inapplicability of Heading 9031 2.19. Heading 9031 covers measuring or checking instruments not specified elsewhere in Chapter ....
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.... radar technology, optical tracking systems and analytical software does not alter the essential sporting character of the goods, as such technologies merely support and enhance the golf-related functionality of the systems. 2.25. Accordingly, classification under Chapter Heading 9506 and Sub Heading 9506 3900 appears legally sustainable having regard to the principal function, commercial identity, dedicated sports application and overall essential character of the impugned products. 3. Record of Personal hearing: The Authorized Representative of the applicant appeared for the personal hearing conducted in virtual mode on 15.06.2026 and reiterated the submissions previously furnished in the application. No Authorized Representative appeared on behalf of the Department at the time of the personal hearing. 4. Additional Submission made by the applicant: The comments received from the jurisdictional port Commissionerate in respect of the instant application was forwarded to the applicant. In response, the applicant vide email dated 16.06.2026 has submitted detailed rebuttal addressing the observations/comments raised by the Port Authority, which is reproduced as under: ....
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....ters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions: 3(a). The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each to headings refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. description .... 4.6. It is submitted that the Department has repeatedly emphasized that the products are used for golf coaching, golf practice and golf simulation wherein it is well settled that Mere end-use in a particular sport cannot determine tariff classification the same has been held by Hon'ble Supreme Court of India in the case of Akbar Badrudin Jiwani vs Collector Of Customs,....
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.... settled and affirmed by the Hon'ble Supreme Court, that the intended or actual end-use of a product is irrelevant and the goods are to be classified based on their objective characteristics, functions, and the terms of the relevant tariff entries. Accordingly, the mere fact that the product may be used in a sporting environment cannot, by itself, justify classification under a sports-related heading. 4.10. It is therefore humbly submitted that the department has clearly erred in classifying the TM 4 and TM iO only on the basis of usage of products in Golf instead of actual function of the goods involved which is measuring and tracking. 4.11. It is submitted that the relevant inquiry is not "where the goods are used" but "what the goods do". Trackman products measure, track, analyse and generate performance data. The measurement function is not incidental it is the principal function which finds specific mention in Chapter 90 and the measurement is the very basis upon which every output generated by the system is produced. TRACKMAN OERT TECHNOLOGY IS A MULTI-SPORT MEASUREMENT PLATFORM AND NOT GOLF EQUIPMENT 4.12. It is submitted that the Department has proceeded on ....
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.... been urged on behalf of the revenue that these items are not commonly identified as carpets but are different products. The Tribunal on detailed analysis on various entries, Rules and Notes have found they fit the description of goods under chapter heading 570390.90. We accept this finding of the Tribunal. Once the subject goods are found to come within the ambit of that sub-heading, for the sole reason that they are exclusively made for cars and not for "home use" (in broad terms), those goods cannot be transplanted to the residual entry against the heading 8708. As we find the subject-goods come under the chapter-heading 570390.90, and the other entry under the same Chapter forming the subject of dispute in the second order of the Commissioner, in our opinion, there is no necessity to import the "common parlance" test or any other similar device of construction for identifying the position of these goods against the relevant tariff entries. 4.16. It is submitted that the radar and optical tracking architecture employed in baseball applications remains fundamentally identical to that employed in golf applications. The only difference lies in the software outputs and sport-spec....
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....6.06.2026, and the applicable legal framework, I find the application to be valid in terms of the Customs Act, 1962 and the CAAR Regulations, 2021. I, therefore, allow the application and proceed to determine the classification of the proposed goods on the basis of the information on record. Product Description: 5.1. Based on the information submitted by the applicant, I note that the product i.e. TRACKMAN 4 (TM4) is an outdoor radar-based golf tracking system comprising dual radar units and an integrated camera. It captures, measures, and records real-time data on the movement and performance of the golf ball and golf club during a swing. The system employs Optically Enhanced Radar Tracking (OERT) technology, which synchronizes radar and optical data to generate measurement and performance analytics. Further the another product i.e. TRACKMAN iO (TMiO) is an indoor radar- and optical-based golf tracking system intended for permanent installation in indoor golf facilities. It captures and measures the movement and performance of the golf ball and golf club using radar and vision-based tracking technologies. The primary function of both TM4 and TMiO is to measure, track, and re....
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.... 8526 91 Radio navigational aid apparatus : 8526 91 10 Direction measuring equipment 8526 91 20 Instrument landing system 8526 91 30 Direction finding equipment 8526 91 40 Non-directional beacon 8526 91 50 VHF omni range equipment 8526 91 90 Other 8526 92 00 Radio remote control apparatus 9031 MEASURING OR CHECKING INSTRUMENTS, APPLIANCES AND MACHINES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; PROFILE PROJECTORS 9031 10 00 Machines for balancing mechanical parts 9031 20 00 Test benches 9031 41 00 Other optical instruments and appliances - For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits)) 9031 49 00 Other optical instruments and appliances - Other 9031 80 00 Other instruments, appliances and machines 9031 90 00 Parts and accessories 9506 ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE-TENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAP....
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.... used, and require connection to an iOS device or personal computer for the display and rendering of the golf experience. There is nothing in the record to indicate that either apparatus is, or can be, deployed as a general-purpose measuring instrument outside golf. 5.6. From the above, I find that the imported goods are a single, integrated electronic apparatus which, by design, calibration, software and configuration, is dedicated wholly to the sport of golf. The radar and optical sub-systems constitute the enabling modality of the apparatus; the delivered article is a golf practice, coaching, simulation and performance-analysis system. Measurement is real but is not an end in itself,it is directed entirely to the golf function. 5.7. Heading 8526 covers "Radar apparatus, radio navigational aid apparatus and radio remote control apparatus". The HSN Explanatory Notes treat this heading as covering apparatus whose function is radio detection and ranging and allied radio-navigational and remote-control functions - that is, standalone radar and radio apparatus of the navigational, meteorological, surveillance, marine, aeronautical and remote-control types. 5.7.1. Applying the....
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....testing materials. (D) Laboratory instruments and appliances. (E) A large group of measuring, checking or automatically controlling instruments and apparatus, whether or not optical or electrical and in particular those of heading 90.32 as defined in Note 7 to the Chapter. Some of these instruments are specified in certain headings, for example, compound optical microscopes (heading 90.11), electron microscopes (heading 90.12), other instruments and apparatus are covered by more general descriptions in headings which refer to a particular science, industry, etc. (e.g., astronomical instruments of heading 90.05, surveying instruments and appliances of heading 90.15, X-ray, etc., apparatus of heading 90.22). This Chapter also includes vacuum apparatus of a kind used in medical, surgical, dental or veterinary sciences (heading 90.18). There are certain exceptions to the general rule that the instruments and apparatus of this Chapter are high precision types. For example, the Chapter also covers ordinary goggles (heading 90.04), simple magnifying glasses and non-magnifying periscopes (heading 90.13), divided scales and school rules (heading 90.17) an....
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....y an intermediate technological process and not the ultimate purpose of the goods. The goods are neither marketed nor purchased as measuring instruments but as specialised golf equipment intended to facilitate training and participation in the sport of golf. 5.8.4. The TrackMan 4 and TrackMan iO cannot, therefore, be regarded as mere "measuring or checking instruments" of Heading 9031. As already discussed above, the imported goods constitute an integrated golf practice and simulation system, wherein the measurement of various parameters serves only as the technological means for delivering the intended golfing experience rather than the ultimate objective of the apparatus. An instrument classifiable under Heading 9031 is one whose principal purpose is to perform measurement or checking and to present such measurement or verification as its essential output. In the present case, however, the captured data is processed and utilised internally to generate virtual golf play, course simulation, performance analysis, coaching assistance and interactive practice sessions. The measurement function, though technologically sophisticated, is only an enabling component of a comprehensive g....
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....ratory masks of a kind used without oxygen or compressed air bottles, and simple underwater breathing tubes (generally known as "snorkels") for swimmers or divers. (3) Golf clubs and other golf equipment, such as golf balls, golf tees. (4) ... ... 5.10. First, as to the words of Heading 9506; the heading has two operative words - "articles" and "equipment" - connected by the phrase "for ... other sports". The oxford dictionary meaning of "equipment" is "the things that are needed for a particular purpose or activity". 5.10.1. Also, the Explanatory Notes to Heading 95.06 are illustrative, the Notes using the words "e.g.", and the single-dash group itself speaks of "Golf clubs and other golf equipment". The golf illustrations - balls and tees - are given by way of example only; the operative category is "other golf equipment", which is a deliberately open expression covering equipment for the sport of golf beyond complete clubs, balls and tees. Accordingly, the circumstance that a golf launch monitor or golf simulator does not figure among the illustrative examples does not exclude it from "other golf equipment"; the question remains whether the apparatus is, ....
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....the General Explanatory Note to Chapter 95 and the Explanatory Notes to Heading 95.06, I find that the subject goods are correctly classifiable under Heading 9506 as "other golf equipment." The heading expressly encompasses equipment designed for the sport of golf, and the impugned goods squarely fall within its scope'. Consideration of the applicant's rebuttal 5.11. I have carefully considered the rebuttal filed by the applicant and the submissions made therein. The applicant has, inter alia, contended that the impugned goods are measuring instruments classifiable under Heading 9031, that their use in golf is irrelevant for classification, that the underlying OERT technology is capable of deployment in other sporting applications, and has relied upon various judicial precedents in support of its claim. Upon careful examination of the material on record, I find that the submission of the applicant is not tenable. 5.12. The applicant's own technical literature describes the goods as systems designed for tracking, measuring and analysing the motion of a golf club and the flight characteristics of a golf ball. The product catalogues market the goods as golf launch....