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2023 (5) TMI 148 - AT - CustomsChange of classification of the goods imported by the appellant - Paddle of canoes - to be classified under the heading 95062900 or under the heading 95062900/heading 68151090 - HELD THAT:- The appellant have imported paddles of canoes made of carbon fibres. Canoes are classifiable under heading 89039910. Chapter note 1(p) of Chapter 95 excludes means of propulsion from Chapter 95 and puts it in chapter 44, if they are made of wood. Chapter Note 1(p) to Chapter 44 excludes toys, games, sports requisites from chapter 44 and places them in chapter 95 - Combined reading of Chapter 1(p) of Chapter 95 and 1(p) of Chapter 44 clearly implies that means of propulsions of sports crafts such as canoes and skiffs would be excluded from Chapter 95 and would fall under the Chapter relevant to the material of which the same are made of. It also becomes apparent that the paddles (means of propulsion) do not get covered by the description toys, games and sports requisites appearing in above mentions Chapter Notes. The goods are correctly classifiable under Chapter Heading 68151090 - Appeal dismissed.
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