TMI Blog2023 (5) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... pter 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. - MR. RAJU, MEMBER (TECHNICAL) AND MR. AJAY ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 -Motorboats, other than outboard motorboats 890399 - Others 89039910 - Canoes 89039990 - Others CHAPTER 6815 6815 -ARTICLES OF STONE OR OF OTEHR MINERAL SUBSTANCES (INCLUDING CARBON FIBRES, ARTICLES OF CARBON FIBRES AND ARTICLES OF PEAT,), NOT ELSEWHERE SPECIFIED OR INCLUDED 6815 90 - Other 2.1 Learned counsel for the appellant argues that even revenue is not certain as to what is the correct classification of the goods. He pointed out that goods are rightly classified under 95062900. He pointed out that Chapter Note 1(p) of Chapter 95 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 skif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly presented parts ( other than hulls) and accessories of vessels of floating structures, even if they are clearly identifiable as such. Such parts and accessories are classified in the appropriate headings elsewhere in the Nomenclature, for example: (1) The parts and accessories specified in Note 2 to Section XVII (2) Wooden oars and paddles (heading 44.21) (3) Ropes and cables of textile material (heading 56.07) (4) Sails (heading 63.06) (5) Mars, hatchways, gangways, rails and bulkheads for ships or boats and parts of hulls, having the character of metal structure of heading 73.08. (6) Cables of iron and steel (heading 73.12) (7) Anchors of iron and steel (heading 73.16) (8) Propellers and paddle-wheels (heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under heading 89039910. The HSN Explanatory Notes to Chapter 8903 prescribes as follows: CHAPTER 89 Ships, boats and floating structure Contrary to the provisions relating to the transport equipment falling in other Chapter of Section XVII, this Chapter excludes all separately presented parts ( other than hulls) and accessories of vessels of floating structures, even if they are clearly identifiable as such. Such parts and accessories are classified in the appropriate headings elsewhere in the Nomenclature, for example: (1) The parts and accessories specified in Note 2 to Section XVII. (2) Wooden oars and paddles (heading 44.21). (3) Ropes and cables of textile material (heading 56.07). (4) Sails (heading 63.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95 (for example, toys, games and sports requisites); 6. It is seen that the said Chapter note excludes toys, games and sports requisites‟ from Chapter 68. In the instant case the goods imported are paddles of canoes made of carbon fibres. The Chapter Note 1(p) of Chapter 95 and Chapter Note 1(p) of Chapter 44 reads as under; Chapter 95 Toys, games and sports requisites; parts and accessories thereof 1. This chapter does not cover; (q) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood); Chapter 44 Wood and articles of wood; wood charcoal 1. This Chapter does not cover: (p) articles of Chapter 95(for example, toys, games, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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