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2018 (5) TMI 1244 - AT - CustomsClassification of imported goods - Hover Board - whether classified under CTH 9506 or under CTH 8711? - Held that: - Chapter 95 covers toys whereas chapter 87 deals with all kinds of motor vehicles other than Railway or tramway and rolling stock - as regards the disputed item, it is an electrically powered two wheeled transportation device designed to be used at low speed, for transportation of one person. As such from the size of the item, it is evident that it is more appropriate to be considered as ‘Motor vehicle’ rather than a toy - The W.C.O. has recommended classification of the item as 8711 - appeal allowed - decided in favor of Revenue.
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