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2024 (4) TMI 77 - AT - CustomsClassification of imported goods - Sea Squad Swim Seats - Arm Bands - Bio Fuse Fitness Fin - Swimming Goggles - other Headgear of rubber or plastics - Fabric hats - to be classifiable under CTH 9506/9004/6505/6506 respectively or otherwise? - benefit of Customs N/N. 12/2012-Sl. No. 503 and C.Ex. N/N. 1/2011-Sl. No. 126 and Customs N/N. 21/2012-Sl. No. 1 with effective rate of duty (BCD-Nil & CVD-6%) - HELD THAT:- CTH 95062900 covers any item as long as they are categorised as water sports equipment. Once the items are accepted as used for swimming, be it for recreation or otherwise in the swimming pool, classification of these items under CTH 95069990 as meant for “Outdoor games” is not correct. The impugned orders have accepted the fact that the items in question are meant for kids and used for swimming but the finding that they are not used for competition but used for fun and so not classifiable as water sports equipment is not a logical finding. If kids swim for pleasure and not for competition, it does not become an activity other than swimming. Having held that the items under consideration viz. Sea Squad Swim Seats, arm bands and bio fuse fitness fins are meant for kids while swimming and the more specific heading would be 95062900 and not 95069990 which heading covers various outdoor games like boxing, badminton, hockey which are distinguishable from swimming. The impugned orders have erred in classifying Sea Squad Swim Seats, Bio-Fuse Fitness Fin and arm Bands under 95069990 as they were meant for recreation of babies/ kids in relation to swimming and the classification of these items under the category of outdoor games under CTH 95069990 is legally incorrect. CTH 95069990 falls under 950691 which covers “Articles and Equipment for general, physical exercise, gymnastic or athletic”. Once having agreed that the Swim squad seats, bio fuse fitness fin and arm bands meant for kids to remain afloat in water, it cannot be thereafter held that these items can be classified for use in ‘Outdoor games’ - Generally, swimming is considered as a sport rather than a game. It does not mean that no game is played in swimming. Water polo is played in water which is considered as a game. Further the items under consideration cannot be used for any of the ‘Outdoor’ games specifically listed out under 950691. These items can only be used for swimming and so the classification under 95069990 is incorrect - these items are more appropriately classifiable under 95062900. The impugned order in 3rd appeal has erred in classifying Head Gear, Fabric hats and Swimming Goggles under CTH 95069990. Instead goggles are classifiable under 90049090, headgear under 65069100, Fabric hat under 65050090 which are specific headings for these items which has never been disputed by the Department or the Assessee in earlier imports. Accordingly, the head gears, swimming goggles and fabric hats are not classifiable under CTH 95069990. Thus, appropriate classification of Sea Squad Swim Seats, Arm Bands, Tech Paddles, etc., is under CTH 9506 2900 of Customs Tariff Act, 1975 - The impugned order set aside - appeal allowed.
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