TrackMan 4 & TrackMan iO Classifiable as Other Golf Equipment Under CTH 9506: CAAR Delhi

In re K & A Golf Private Limited (CAAR Delhi)

The applicant, K & A Golf Private Limited, filed an application before the Customs Authority for Advance Rulings (CAAR), New Delhi under Section 28-H of the Customs Act, 1962 seeking an advance ruling on the customs classification of two proposed imports, namely TrackMan 4 (TM4) and TrackMan iO (TMiO). The applicant stated that both products are radar- and optical-based systems that measure, track and record the movement and performance of a golf ball and golf club using Optically Enhanced Radar Tracking (OERT) technology. The applicant contended that the products are precision measuring and checking instruments whose principal function is measurement and analysis of physical parameters and therefore should be classified under Heading 9031 of the Customs Tariff Act rather than Heading 9506, under which similar goods had previously been imported.

The jurisdictional Port Commissionerate opposed the applicant’s proposed classification. It submitted that the products are specifically designed, marketed and commercially understood as golf simulators and golf performance systems dedicated exclusively to the sport of golf. According to the Commissionerate, the radar and analytical features are only supportive technologies facilitating golf practice, simulation, coaching and performance enhancement. It therefore considered Heading 9506 and Sub-heading 9506 39 00 to be the appropriate classification while stating that Headings 8526 and 9031 were not applicable.

Following receipt of the Port Commissionerate’s comments, the applicant filed a detailed rebuttal. The applicant argued that tariff classification should be based on the objective characteristics, principal function, technological operation, relevant statutory notes and the General Rules for Interpretation rather than the sporting environment in which the products are used. It asserted that TM4 and TMiO are sophisticated electronic systems incorporating radar technology, optical tracking, embedded cameras, artificial intelligence-based analytics, motion tracking algorithms and real-time measurement software. The applicant maintained that the products derive their essential character from their measuring and analytical functions rather than sports participation and relied upon judicial precedents in support of its submissions. It further contended that the underlying OERT technology is also deployed in baseball and other applications, demonstrating that it is a multi-sport measurement platform rather than golf equipment.

The Authority examined the application, the Port Commissionerate’s comments, the applicant’s rebuttal, the personal hearing record and the applicable legal framework. It identified the competing tariff headings as 8526, 9031 and 9506 and considered the objective characteristics of the imported goods. It noted that both products integrate dual radar sensors, optical tracking cameras, embedded processors and proprietary analytical software into a single apparatus. The systems generate measurement data relating to club head speed, ball speed, launch angle, spin rate, trajectory and other parameters, but also provide virtual golf gameplay, target practice, coaching, tournaments and golf performance analysis through integrated golf software. The Authority further noted that the products are configured exclusively for golf, supplied with golf software, golf-course libraries and golf-specific installation requirements, and that there was nothing on record indicating deployment as general measuring instruments outside golf.

While considering Heading 8526, the Authority held that the products are not standalone radar apparatus but integrated golf systems in which radar is only one enabling component alongside optical tracking, embedded processing and proprietary software. Accordingly, Heading 8526 was found inapplicable.

In relation to Heading 9031, the Authority observed that the heading covers measuring or checking instruments whose essential purpose and delivered output are measurement or verification. It found that TM4 and TMiO are composite apparatus designed, marketed and used exclusively as golf practice, coaching and simulation systems. According to the Authority, the radar sensors, cameras and analytical software generate data required for swing analysis, ball-flight simulation and performance feedback, making measurement an intermediate technological process rather than the ultimate purpose of the goods. The Authority concluded that the analytical and measurement features are ancillary and supportive to the principal function of providing an integrated golf simulation, coaching and training environment, and therefore Heading 9031 was not attracted.

While analysing Heading 9506, the Authority referred to the wording of the heading and the Explanatory Notes covering articles and equipment for sports, including “golf clubs and other golf equipment.” It found that TrackMan iO is engineered as an indoor golf simulator and TrackMan 4 incorporates virtual golf and tournament functions enabling golf to be played in virtual form. It also observed that the integrated combination of radar hardware, cameras, golf software, golf-course libraries and golf configuration gives the apparatus its commercial identity, while the measurement subsystem merely supports the golf function. On this basis, the Authority held that the products are dedicated golf apparatus designed, calibrated, configured, licensed and marketed for golf practice, coaching, simulation and virtual play, and therefore fall within Heading 9506 as “other golf equipment.”

The Authority rejected the applicant’s rebuttal, holding that the applicant’s own technical literature described the products as golf launch monitors and golf simulators supplied with dedicated golf software and golf-course libraries. It found that the applicant’s submissions improperly isolated the radar, camera and analytical functions from the imported composite article and held that the cited judicial precedents reaffirm that classification is governed by the terms of the tariff, the objective characteristics and the essential character of the goods. The Authority also referred to the Supreme Court judgment in Westinghouse Saxby Farmer regarding the applicability of the suitability-for-use test.

The Authority concluded that TrackMan 4 and TrackMan iO are purpose-built and golf-configured launch monitors and simulators whose objective characteristics, essential character and principal function are the practice, coaching, simulation and performance analysis of golf. It held that they are classifiable as “other golf equipment” under Customs Tariff Item 9506 39 00 of the First Schedule to the Customs Tariff Act, 1975. The applicant’s claim for classification under Heading 9031, including CTI 9031 80 00 and CTI 9031 49 00, was rejected, and the ruling was issued accordingly.

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, DELHI

M/s K & A Golf Private Limited, E-163, The Icon, DLF-5, Gurgaon, Haryana-122009 having IEC No. AAFCK3272N and PAN-AAFCK3272N (the applicant, in short) filed the instant application in Form CAAR-1 before the Customs Authority for Advance Rulings, New Delhi (CAAR, in short) for seeking advance ruling. The complete application was received in the Secretariat of the CAAR, New Delhi on 09.03.2026 along with enclosures in terms of Section 28-H(I) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’).

1.1. The applicant’s submissions are as given below:-

1.2. The Applicant, K&A Golf Private Limited, is engaged in the business of providing golf education, managing golf events, and rendering consultancy 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 designed for installation in indoor golf facilities. It performs measurement and tracking functions similar to TM4 and captures radar- and vision-based tracking data of the golf ball and golf club. The system requires connection to a personal computer (PC) for processing and analysis of the captured data. The installation of TMiO requires specified indoor conditions, including minimum space dimensions for turf surface and tee area. The unit can be mounted on the ceiling or installed using a VESA 100 drop-pole mounting system.

1.6. The primary function of both TM4 and TMiO is to measure, track, and record performance data relating to a golf ball and golf club using radar and optical sensor technology, and to generate analytical outputs based on such measurements.

1.7. The Applicant has been importing similar goods under Heading 9506 of the Customs Tariff Act, 1975, which covers articles and equipment for general physical exercise and sports. The Applicant now seeks a determination of the appropriate classification of TM4 and TMiO under the Customs Tariff.

Applicant’s Interpretation of law and arguments

1.8. Technical description of subject product:

The subject products, namely TrackMan 4 (Model TMA4A) and TrackMan iO, are precision electronic measuring and checking instruments designed for the non-contact measurement, tracking and scientific analysis of the motion of a golf club and the flight characteristics of a golf ball. The instruments operate on the principle of optically enhanced radar-based measurement, incorporating dual radar systems (X-band and K-band) and, in certain models, integrated high-definition optical cameras for synchronised data validation and enhanced accuracy. The devices emit controlled electromagnetic signals which reflect from the moving objects, and the reflected signals are received and processed through embedded electronic circuits, processors and proprietary analytical algorithms to determine precise physical parameters such as velocity, launch angle, spin rate, trajectory, distance, direction, impact characteristics and spatial orientation. Measurement is achieved entirely through non-contact sensing and real-time signal analysis, without any physical interaction with the objects being measured. The systems are specifically engineered for precision measurement, testing and analytical evaluation of motion and trajectory, 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 I 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 determined according to the terms of the headings and any relative Section or Chapter Notes…

Chapter 90 specifically covers “Optical, photographic, cinematographic, measuring, checking, precision instruments and apparatus…”, whereas Chapter 95 covers “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…”, and therefore the legislative intent clearly distinguishes precision measuring and checking instruments falling under Chapter 90 from articles meant for playing or facilitating sports activities under Chapter 95.

It is respectfully submitted that the principal and dominant function of TrackMan 4 and TrackMan iO is measurement and checking of physical parameters through optically enhanced radar technology. The device measures, records, analyses and computes quantifiable data such as speed, spin, trajectory, launch angle, distance and path. There is no Chapter Note excluding such measuring instruments from Chapter 90. On the contrary, Chapter 95 does not include analytical or diagnostic measuring systems.

1.11. Statutory framework and exact extracts (HSN legal Notes & EN)

1.11.1. Classification under chapter 95

Chapter 95 heading itself clearly provides that the Chapter covers toys, games and sports requisites, i.e., articles used for amusement, recreation or participation in sport.

Further, the Explanatory Notes to Heading 9506 enumerate articles such as golf clubs, golf balls, rackets, nets, gymnasium apparatus and similar equipment which are directly used in the conduct or playing of^–sport or physical exercise. A careful reading of the Heading and its Explanatory Notes demonstrates that the goods contemplated under Heading 9506 are those which:

> Participate in or enable the physical performance of the sport;

> Are used directly by the player during the sporting activity;

> Constitute sporting requisites or physical training equipment.

1.11.2. The impugned device does not fall within this category. TrackMan 4 and TrackMan iO do not function as golf equipment, do not form part of the playing apparatus, and are striking or propelling the golf ball. They do not assist in the physical execution of the sport.

1.11.3. It is well settled that classification must depend on the inherent functional character of the goods and not 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 classiffing 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, 84.79, etc) ” ‘Chillers’ manufactured by the respondent are cleared
as separate elements and not as air- conditioning machine, therefore, the same have to be classified under tariff entry 84.18 as refrigerating or freezing equipment’s as the basic function of the chillers is to chill the water or liquid. Chillers manufactured by the respondent cannot be classified under heading 84.15 simply because 90% of the chillers manufactured by the respondent were being used in the commissioning of central air-conditioning plant. End use to which the product manufactured is put to, cannot determine the classification of the product when the product manufactured falls under a specific heading.

1.11.4. They merely measure and analyse physical parameters generated after the sporting act is performed. Therefore, the goods cannot be regarded as “articles and equipment for sport” within the meaning of Heading 9506.

1.11.5. Classification under chapter heading 9031 The applicant humbly submits that the products TrackMan 4 and TrackMan 10 are portable launch monitors utilizing patented Optical enhanced radar Technology and an integrated optical camera with K-band and X-band frequency range to deliver precise real time tracking of both ball and club flight. Both systems operate on the function of Optically Enhanced Radar Tracking (“OERT”) system, The OERT technology integrates dual radar systems with high-speed optical cameras, enabling accurate tracking and measurement of multiple parameters relating to a swing, flight and other variables of the golf ball and the club movement.

1.11.6. It is humbly submitted by the applicant that the main function of OERT devices is measurement, tracking and analysis only, Similarly the Trackman devices captures and calculates multiple measurable physical quantities which are including but not limited to:

• • • Club head speed, path, face angle and impact parameters;
    • Ball speed, launch angle, spin rate and spin axis;
    • Ball trajectory, carry distance, height and landing position.

1.11.7. These outputs are generated through internal signal processing and mathematical computation based on measured radar and optical inputs. The results are presented as numerical data, graphs and analytical visualizations.

1.11.8. It is submitted that the principal function of the device is optically measuring 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 or 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 accessories thereof and when there is no exclusion for the subject item from chapter 90, considering note 5 to chapter 90, we are of the opinion that the item deserves classification under chapter 9031 and further under its sub heading 90318000.

1.11.9. Similarly, reliance must also be placed in the case of Commissioner of Customs, Bangalore v. M/s. N.I. Systems (India) P. Ltd. 2010 (256) ELT 173 (SC), wherein also the emphasis was given on the principal functionality of the device. The relevant portion of the case has been extracted as follows:

On examination of the technical write-up, before going into the analysis of the classification principles, we are of the view that the purpose of Controllers whether embedded or not, is to control industrial processes. Programmable Automation Controller is the combination of PLC and PC technology and this means the ruggedness of PLCs, software stability of a PC and the independence to incorporate modular and diverse I/O. PAC is an improvement over PLC. PAC is capable of being controlled by a PC/Laptop but it is not a PC/Laptop. The principal function of Controllers is executing Control Algorithms for the Real-time monitoring and control of devices, processes or systems whereas the principal function of a PC by itself is acquisition, analysis and display of data. A controller performs functions in addition to data processing. The webcast presentation also shows the difference in the structure and functions of a Controller vis-‘-vis a PC (simpliciter). The hardware in the Controller is dedicated to perform Measurement and Control Applications. Basically, PACs are Programmable Process Controllers which are suitable for use principally in conjunction with Industrial Process Control equipment like sensors which measures temperature, pressure etc. The programmable process controller, though distinct from sensors, is an individual component intended to perform a specific function. The programmable process controller is a part and accessory of a controlling apparatus.

1.11.10. Thus, considering the above-mentioned case law and chapter heading 9031, it is well understood that TrackMan 4 and TrackMan i0 are Tracking and Measuring instrument, whose main function is to track the object i.e., golf ball and club and that functioning falls under chapter 90 not in Chapter 95 which talks about sport equipment for 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-e and pneumatic sensors, whether or not automatic, as well as all devices or for or 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 comparator and eliminates defective parts.

1.11.13. This heading also covers optical type measuring and checking appliances and instruments, such as:

Apparatus equipped with rapid impulse differential feeler and optical viewer, for photographically recording and measuring profiles and condition of the surfaces.

1.12. As submitted above, the Explanatory Notes to chapter 9031, it is important to refer the above point mentioned , which clearly suggest that TrackMan 4 and TrackMan iO whose principle function is tracking, measuring and analysis of the object with its Optically Enhanced Radar System which classify it under chapter 9031 rather than elsewhere in any other chapter because Explanatory notes explicitly provides that these includes optical type measuring devices used to measure length, angles and surface of the object. When referring to (A) (1) (5) Plainimeters, our product whose functioning is tracking and measuring the object as well as measuring the plane area which was covered by the Golf ball and outlines the area that is covered by the ball with 6 different angles, when moving towards (A) (1) (7), Dial indicating comparators, micrometric devices, electronic, opto-electronic and pneumatic sensors, includes , the core principle functionality of TrackMan4 and TrackMan iO which is mentioned above, opens the window through Explanatory Notes as well to classify our product under chapter 9031.

1.13. The Applicant humbly submits and prays that the product TrackMan 4 and TrackaMan iO is not an sports equipment or an equipment for general physical exercise classified under chapter- 95 in which the applicant is importing till now, the product is an Tracking and measuring device used for measurement of multiple parameters relating to a swing, flight of the golf ball and the club movement, Which according to us best classify under chapter 90.

1.14. In our view of the above facts, legal notes, EN guidance and precedents, we request learned Customs Authority of Advance Ruling, New Delhi to confirm that the product TrackMan4 and TrackMan iO ought to be classified under HSN 9031 49 00 and not in HSN 9506 40 00.

2. Comments of the Port Commissionerate:

2.1. As per the provision of CAAR Regulation, 2021, the complete application of the applicant was provided to the concerned Custom Port, and requested to furnish the requisite comments in the instant matter. 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 10 (TM10)

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 radar technology and camera-based tracking to analyse golf shots, golf swings and golf ball trajectory during golf play and golf training.

2.6. TRACKMAN i0 is stated to be all indoor golf simulator and tracking system designed for installation in indoor golf facilities, golf studios and simulator environments for golf practice and virtual golf gameplay.

2.7. The applicant has sought classification of the impugned goods under Chapter 90 as measuring or checking instruments. The issue therefore requires examination with reference to the essential character, principal function and commercial identity of the goods.

2.8. In this regard, it is submitted that after careful examination of the technical literature, product brochures, legal notes, Explanatory Notes of the World Customs Organisation (WCO), and relevant judicial precedents, this office offers the following comments for the consideration of the Hon’ble CAAR.

2.9. The competing heading of the Customs Tariff Act, 1975 are 8526, 9013 and 9506 which covers following:-

HSN Code	Description
8526	RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS AND RADIO REMOTE CONTROL APPARATUS
8526 10 00	Radar apparatus
	Other:
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

 

9013	LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER
9013 10	Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI :
9013 10 10	Telescopic sights for fitting to arms
9013 10 20	Periscopes
9013 10 90	Other
9013 20 00	Lasers, other than laser diodes
9013 80 00	Other devices, appliances and instruments
9013 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 CHAPTER; SWIMMING POOLS AND PADDLING POOLS
	Snow-skis and other snow-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
9506 99 10	Badminton shuttle cocks
9506 99 20	Lag pads and bats for cricket
9506 99 30	Shoulder pads for football
9506 99 40	Hockey sticks and blades
9506 99 50	Polo sticks including blades, shafts and heads
9506 99 60	Sports net
9506 99 70	Tennis and badminton racket pressures
9506 99 80	Shin-guards and elbow or shoulders pads excluding those for football; waist, thigh and hip protective equipment
9506 99 90	Other

2.10. On examination of the technical literature and operational characteristics of the impugned products, it is observed that the systems are specifically designed and dedicated for use in relation to the sport of golf.

2.11. The systems are not general-purpose radar apparatus, scientific laboratory instruments or industrial measuring devices. The integrated radar and optical technologies are employed merely as enabling technologies for facilitating golf simulation, golf shot analysis, golf swing assessment and golf gameplay enhancement.

2.12. The following features emerge from the records available:

• The goods are exclusively designed for golf applications;
• The systems are commercially marketed as golf simulators/golf launch monitors;
• The systems are incapable of general industrial or laboratory measurement functions;
• The software architecture, analytics and operational interface are entirely golf- centric;
• The principal utility of the systems is golf training, golf simulation and golf performance enhancement;
• The goods are ordinarily traded and understood in the golf equipment industry as golf training/simulator equipment.

2.13. It is observed that the radar tracking and analytical functions are merely ancillary and subsidiary to the principal purpose of the goods, namely facilitating golf practice, golf simulation and golf performance activities.

Relevance of Heading 9506

2.14. Heading 9506 of the First Schedule to the Customs Tariff Act, 1975 covers:

“Articles and equipment for general physical exercise, gymnastics, athletics, other sports or outdoor games…”

2.15. The scope of Heading 9506 is wide enough to include equipment and apparatus principally designed for use in sports and games.

2.16. The impugned products are specifically and solely dedicated to the sport of golf The systems are 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 90.

2.20. However, the impugned goods do not function as independent scientific measuring or checking instruments in the ordinary sense contemplated under Chapter 90. The systems are not:

> laboratory testing instruments;

> industrial measuring devices;

> engineering inspection apparatus; or

> general-purpose checking instruments.

2.21. The embedded analytical features operate only as supportive functionalities within a dedicated golf simulator and golf training ecosystem. The primary objective of the goods is not scientific measurement per se, but enhancement of golf gameplay, golf coaching and golf simulation experience. Therefore, the measuring capability appears incidental to the broader and dominant sporting function.

Inapplicability of Heading 8526

2.22. Though the systems employ radar technology, Heading 8526 primarily covers standalone radar apparatus such as navigational, surveillance, monitoring or remote-control radar systems. The radar component in the present goods merely forms part of an integrated golf simulator and sports training system. The radar technology does not independently define the essential character of the goods. Accordingly, Heading 8526 does not appear appropriate.

Observations

2.23. The following silent aspects emerge from examination of the records:

a. The products are exclusively designed and developed for use in the sport of golf.

b. The systems are commercially understood and marketed as golf simulator/golf training equipment.

c. The radar and analytical functionalities are embedded solely to facilitate golf-related applications.

d. The systems do not possess independent general-purpose scientific or industrial measuring utility.

e. The principal function and essential character of the goods remain sports-related.

f. The goods derive their commercial identity from golf simulation, ing and golf coaching and gameplay enhancement.

Comments

2.24. In view of the foregoing examination, the products namely TRACKMAN 4 and TRACKMAN 10 appear to be appropriately classifiable under Heading 9506 and Sub Heading 9506 3900 of the First Schedule to the Customs Tariff Act, 1975 as sports/golf equipment and apparatus principally designed for use in connection with the sport of golf. The incorporation of 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:

4.1. The Applicant humbly submits this rebuttal against the port comments issued by the Port Authority, wherein they proposed the classification of “Trackman 4” and “Trackman i0” (hereinafter referred to as TM 4 and TM 10) under Customs Tariff Heading (CTH) 9506 29 00. The Port Authority has erred in classifying TM 4 and TM 10 as golf equipment under CTH 9506 29 00. Merely because the final output of the product is utilized in relation to golf does not qualify it as golf equipment. Instead, it should be classified under CTH 9031 80 00, as TM 4 and TM i0 are precision electronic measuring and checking instruments designed for non-contact measurement and tracking of moving objects.

4.2. The comments submitted by the jurisdictional Commissioner proceed on the fundamental assumption that TM 4 and TM i0 are merely golf equipment falling under Heading 9506 solely because they are marketed and presently used in connection with golf. It is humbly submitted that the said approach is contrary to the statutory scheme of classification under the Customs Tariff Act, 1975. Classification is not determined by the sport in which a product is used. Classification is determined by:

(a) the objective characteristics and properties of the goods;

(b) their principal function;

(c) the technological operation of the goods;

(d) the relevant Section Notes, Chapter Notes and Explanatory Notes; and

(e) the General Rules for Interpretation.

4.3. The impugned products are highly sophisticated electronic systems incorporating the following:

• Radar technology;
• High-speed optical tracking systems;
• Embedded cameras;
• Artificial intelligence-based analytics;
• Real-time measurement software;
• Motion tracking algorithms; and
• Data acquisition and processing capabilities.

4.4. The essential function of the products is to detect, measure, calculate, analyse and report physical movement parameters relating to objects in motion. Consequently, the products derive their essential character from measurement and analytical functions and not from sports participation.

4.5. The applicant humbly submits that the Id. Port authorities has not followed the General Rules for Interpretation wherein Rule 1 and Rule 3(a) 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 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, Bombay, 1990 (2) SCC 203:

The end-use of a particular item has to be taken into consideration in interpreting a product is of no relevance in determining its classification as we have stated hereinbefore that in interpreting a term appearing in the Tariff Item which has not been defined either in the Tariff Schedule or in the Import Control Order, the same is to be interpreted in such a way which is in consonance with the Items specified in the ITC Schedule without leaving out any part of the Items mentioned therein. In other words, a harmonised interpretation has to be given to each of the calcareous stones mentioned in the said Tariff Item in ITC Schedule and nothing should be left out or made redundant in giving the interpretation. The commercial nomenclature or understanding in the trade which is generally given in tax statute cannot be taken recourse to in the instant case in as much as the statutory context in which the Tariff’ Item appears requires departure in the instant case.

4.7. Numerous sophisticated measuring instruments are used in sports environments. However, they do not become sporting equipment merely because athletes use them. Some of such examples are as follows:

• Radar guns used to measure cricket bowling speed, baseball pitch velocity or tennis serve speed remain measuring instruments and are never classified as sports equipment.
• Motion capture systems used by Olympic teams, biomechanical analysis systems used by athletes and sports laboratories, and electronic performance tracking devices remain measuring apparatus despite being deployed in sporting environments.

4.8. Moreover, Supreme Court recently on 06.01.2026 in the case of Commissioner of Customs (Import) v. Welkin Foods,(2026) 166 GSTR 39 also relied upon the same understanding in which they held as follows:

“There are a number of factors which have to be taken into consideration classification of a product. For the purposes of classification the relevant inter alia are statutory fiscal entry, the basic character, function and use of the goods. When a commodity falls within a tariff entry by virtue of the purpose for which it is put to (sic produced), the end use to which the product is put to, cannot determine the classification of that product.”

4.9. Thus, it can be seen from the above that it is very 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 the erroneous premise that the impugned goods are “golf equipment” merely because they are presently marketed and deployed in golf coaching, golf simulation and golf performance analysis. Such an approach ignores the true nature, design, architecture and functionality of the goods. The impugned products, namely TM 4 and TM iO, are based upon TrackMan’s proprietary OERT (Optically Enhanced Radar Tracking) technology. The essential purpose of the technology is to detect, track, measure, analyse and report the movement characteristics of objects in motion and moreover the technology itself is sport-neutral.

4.13. Significantly, TrackMan has commercially deployed the same radar-based tracking technology not only in golf but also in baseball. In baseball applications, TrackMan technology is used for:

(a) pitch velocity measurement; (b) ball trajectory tracking; (c) spin rate analysis; (d) release point determination; (e) launch angle measurement; (f) exit velocity measurement; and (g) performance analytics.

4.14. From the technical literature submitted above it can be seen that Trackman’s Optically Enhanced Radar Tracking (OERT) technology consisting of Radar and a single Camera is not only used in Trackman but also it is used in various other forms like the ADAS technology used in Today’s generation Automation in which radars map the distance to vehicles ahead, while the camera reads lane markings and speed limit signs. Likewise, there are many other technologies in which same technology is used all such devices are classified under Chapter 90 as Measuring & Tracking Instruments.

4.15. It is well settled that when the same product has multiple uses the product is to be classified as per its technical characteristics and not on the basis of its use in a particular product the hon’ble Supreme Court of India in the case of Commissioner of Central Excise, Delhi v. M/s Uni products India Limited, AIR 2020 SC 2332 as follows:

26. The main argument of the appellant is that because the car mats are made specifically for cars and are used also in cars, they should be identified as parts and accessories. But if we go by that logic, textile carpets could not have been excluded from Parts and Accessories. We have referred to such exclusion in the preceding paragraph. It has also been ured on behalf of the revenue that these items are not commonly identified as carp 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 ident_ifying 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-specific analytical parameters generated from the measured data. Thus, the underlying apparatus remains a radar-based measuring and tracking system irrespective of whether the object being tracked is (a) a golf ball; (b) a baseball; (c) a bat-ball interaction; or (d) any other moving object.

4.17. The existence of commercially deployed baseball applications conclusively establishes that the technology is not inherently or exclusively a golf apparatus rather, it is a sophisticated electronic measurement platform whose analytical outputs can be adapted to different sporting environments.

4.18. It is submitted that a product which is capable of performing identical measurement and tracking functions across multiple sports cannot be classified as equipment of any particular sport. Were the Department’s reasoning to be accepted, the same TrackMan radar technology would become “golf equipment” when used in golf and “baseball equipment” when used in baseball. Such a result is contrary to settled principles of tariff classification because classification is determined by objective characteristics and essential functions of the goods and not by the particular sporting environment in which they are deployed.

4.19. The true function of the impugned goods is radar-based detection, measurement, tracking and analysis. Consequently, the goods derive their essential character from their measuring and analytical functions and not from any particular sporting activity.

4.20. The Port Comments have erred in their legal characterization of the device’s functions. Citing the Port’s own description:

1. Department’s Fundamental error for confusing use with essential character.

2. Trackman OERT is Multi-Sport Oriented programme not a Golf equipment.

4.21. Characteristics of a measuring instrument under CTH 9031, not a Golf equipment instrument under CTH 9506. Therefore, the Applicant respectfully requests the Honourable Authority to set aside the classification proposed in the Port Comments and to rule that the “TM 4 and TM i0 ” are correctly classifiable under CTH 9031 80 00.

Discussion, Findings & Conclusion:

5. Having examined the CAAR-1 application, the comments received from the jurisdictional Customs Commissionerate, rebuttal filed by the applicant, the record of personal hearing held on 16.06.2026, and the applicable legal framework, I find the application to be valid in terms of the Customs Act, 1962 and the CAAR Regulations, 2021. 1, 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 Exurban 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 record the performance of the golf ball and golf club and to generate analytical outputs based on the captured measurement data. Further, the applicant in his application contended that the impugned goods merit classification under CTI 9031 80 00, which is meant for `Other measuring or checking instruments, appliances and machines’.

5.1.1. 1 note that the jurisdictional Commissionerate in its comments has observed that the radar tracking and analytical functions are merely ancillary and subsidiary to the principal purpose of the goods, namely facilitating golf practice, golf simulation and golf performance activities. They have further contended that the products are exclusively designed and developed for use in the sport of golf; the systems are commercially understood and marketed as golf simulator/golf training equipment; the radar and analytical functionalities are embedded solely to facilitate golf-related applications; the systems do not possess independent general-purpose scientific or industrial measuring utility; the principal function and essential character of the goods remain sports-related; the goods derive their commercial identity from golf simulation, golf coaching and golf gameplay enhancement. Accordingly, the products namely TRACKMAN 4 and TRACKMAN iO are to be classifiable under Heading 9506 and Sub Heading 9506 3900 of the First Schedule to the Customs Tariff Act, 1975 as sports/golf equipment and apparatus.

Issue of classification:

5.2. It is a well-settled principle of law that the classification of goods under the Customs Tariff Act, 1975 is governed by the General Rules for the Interpretation of the Import Tariff (GRI). Rule 1 of the GRI mandates that “classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes”. Only where the terms of the headings or the relevant notes do not determine the classification, does recourse lie to the subsequent rules. Accordingly, to determine the correct classification of the impugned goods, it is necessary to examine competing Tariff Heading 8526, 9031 and 9506 read with the relevant Section Notes, Chapter Notes, and Explanatory Notes. The relevant tariff entries read as under:

Tariff Code	Description
8526	RADAR APPARATUS, RADIO NAVIGATIONAL AID APPARATUS AND RADIO REMOTE CONTROL APPARATUS
8526 10 00	Radar apparatus
	Other:
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 CHAPTER; SWIMMING POOLS AND PADDLING POOLS
	— Golf clubs and other golf equipment:
9506 31 00	Clubs, complete
9506 32 00	Balls
9506 39 00	Other

5.3. I understand that the correct classification of any article must proceed from a precise understanding of what the article is and what it does. I have, therefore, first ascertained the objective characteristics of TM4 and TMiO from the technical write-up and the product catalogues placed on record by the applicant.

5.4. As to technology and architecture, both goods operate on the “Optically Enhanced Radar Tracking” (OERT) system. This system uses (i) dual radar sensors (operating in the X-band and K-band, or high-frequency short-range radar in TMiO), which emit and receive controlled electromagnetic signals reflected from the moving golf club and golf ball; (ii) an integrated high-definition optical/tracking camera; (iii) embedded electronic circuits, processors and firmware; and (iv) proprietary analytical software and algorithms. The radar and vision sub-systems are not independent instruments presented together; they are synchronised and integrated so as to function as a single apparatus. The radar-optical data is processed to compute physical parameters relating to a golf swing — club head speed, club path, face angle, impact characteristics, ball speed, launch angle, spin rate, spin axis, carry distance, trajectory, height and landing position. Crucially, however, the delivered output of the apparatus is not merely a set of measured numbers presented for the user’s independent use. The measured data drives an integrated golf software environment offering virtual golf gameplay over libraries of reproduced golf courses, target practice, on-course practice, tournaments, golf coaching and golf performance analysis. TrackMan i0 in particular is engineered as a fixed, ceiling-mounted installation requiring specified turf and tee conditions, while TrackMan 4 is a portable launch monitor.

5.5. Further, as to configuration, the goods are configured solely for golf and for golf alone: they are loaded with golf-course libraries and golf-only software, are offered under golf commercial and home licences, prescribe golf-specific installation parameters (turf surface, tee area, ceiling/VESA mounting) and even the golf balls and tees to be 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- 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 these provisions to the facts, I find that although the goods employ radar sensors, they are not “radar apparatus” within Heading 8526. The radar sub-system is one integrated constituent of a composite apparatus in which it is integrated with optical/camera tracking, embedded processing and proprietary golf software (the OERT system). The apparatus is neither designed nor traded nor commonly understood as radar apparatus of the navigational or surveillance kind; it is a golf launch monitor and golf simulator. Thus, I find that Heading 8526 is not attracted, because the goods are not standalone radar apparatus but a composite golf apparatus of which radar is merely an enabling component.

5.8. Heading 9031 covers “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors.” The applicant claims classification under CTI 9031 80 00 (“Other instruments, appliances and machines”) and, alternatively, under CTI 9031 49 00 (“Other” optical instruments and appliances).

5.8.1. As per the Explanatory Notes of Chapter 90, this Chapter includes a wide variety of instruments and apparatus. The relevant portion of the Explanatory Notes for the Chapter is reproduced below:

“(I) GENERAL CONTENT AND ARRANGEMENT OF THE CHAPTER

This Chapter covers a wide variety of instruments and apparatus which are, as a rule characterised by their high finish and high precision. Most of them are used mainly for scientific purposes (laboratory research work, analysis, astronomy, etc.), for specialised technical or industrial purposes (measuring or checking, observation, etc.) or for medical purposes.

The Chapter includes in particular:

(A) A wide group comprising not only simple optical elements of headings 90.01 and 90.02, but also optical instruments and apparatus ranging from spectacles of heading 90.04 to more complex instruments used in astronomy, photography, cinematography or for microscopic observation.

(B) Instruments and apparatus designed for certain specifically defined uses (surveying, meteorology, drawing, calculating, etc.).

(C) Instruments and appliances for medical, surgical, dental or veterinary uses, or for related purposes (radiology, mechano-therapy, oxygen therapy, orthopaedic, prosthetics, etc.).

(D) Machines, instruments and appliances for testing materials.

(E) Laboratory instruments and appliances.

(F) 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 (heading90.12), other instrument 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) and fancy hygrometers, irrespective of their accuracy (heading 90.25).

Except for certain exclusions referred to in Note I to this Chapter (e.g., rubber or leather washers and gaskets, and leather diaphragms for meters), the instruments, apparatus and parts thereof falling in this Chapter may be of any material (including precious metals or metal clad with precious metal, precious or semi-precious stones (natural, synthetic or reconstructed)).”

5.8.2. In my opinion, Heading 9031 describes apparatus whose function is to measure or to verify (check) a physical quantity or condition. The HSN Explanatory Notes to Heading 90.31 gather a wide and diverse residual class of measuring and checking instruments, including opto-electronic and electronic sensors and devices for measuring or checking geometrical quantities. The essential attribute of an instrument of this heading is that its purpose and its delivered output are the measurement or verification of a quantity for the user’s use. Heading 9031 is a residuary heading within Chapter 90: it applies only where the goods are measuring or checking instruments of Chapter 90 and are not more specifically covered by another heading of that Chapter.

5.8.3. TrackMan 4 (TM4) and TrackMan iO (TMiO) are composite apparatus integrating (i) dual radar sensors; (ii) an integrated high-definition optical/tracking camera; (iii) embedded electronic circuits, processors and firmware; and (iv) proprietary analytical software and algorithms. A composite machine falls to be classified according to the component or function which performs its principal function. Such principal function cannot be identified merely by isolating one technological feature or one internal process performed by the goods. It must be determined by considering the goods as a whole, having regard to their objective characteristics, design, dedicated use, commercial identity and the purpose for which they are bought and sold in the market. In the present case, the TrackMan 4 and TrackMan iO are conceived, designed, marketed and used exclusively as golf practice, coaching and simulation systems. The radar sensors, high-speed cameras and analytical software merely generate data necessary to provide swing analysis, ball-flight simulation and performance feedback. The measurement of parameters is therefore only 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 golf simulation and training system.

5.8.5. The analytical and measurement features embedded in the TrackMan 4 and TrackMan 10 are therefore ancillary and supportive to the principal function of the goods, namely providing an immersive golf simulation, coaching and training environment. Their predominant purpose is not scientific or industrial measurement in the abstract, but the facilitation and enhancement of golf practice, performance improvement and simulated gameplay.

5.8.6. From the above, I find that Heading 9031 is not attracted, as the goods are not bare measuring or checking instruments but an integrated golf apparatus; the measurement-centric characterisation urged by the applicant isolates one constituent technology from the composite whole and does not answer to the goods as presented for import.

5.9. Heading 9506 covers “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.” The HSN Explanatory Notes to Heading 95.06 divide the heading into two principal parts. Part (A) deals with “articles and equipment for general physical exercise, gymnastics or athletics”, and — significantly for the present question — it does not confine itself to simple hand-held articles: it expressly enumerates apparatus and machines, including “rowing, cycling and other exercising apparatus”, alongside a range of training and practice equipment (wall bars, chest expanders, starting blocks, jumping stands, landing pit pads, and the like). Part (B) deals with “requisites for other sports and outdoor games”, and includes, at item (3), “Golf clubs and other golf equipment, such as golf balls, golf tees”.

The relevant portion of the Explanatory Notes, is as follows:

Heading 95.06 covers:

(A) Articles and equipment for general physical exercise, gymnastics or athletics, g.:……

(B) Requisites for other sports and outdoor games (other than toys presented in sets, or separately, of heading 95.03), g.

(C) Snow-skis and other snow-ski equipment (e.g., ski-fastenings (ski-bindings), ski brakes, ski poles).

(D) Water-skis, surf-boards, sailboards and other water-sport equipment, such as diving stages (platforms), chutes, divers’ flippers and respiratory masks of a kind used without oxygen or compressed air bottles, and simple underwater breathing tubes (generally known as “snorkels’) for swimmers or divers.

(E) Golf clubs and other golf equipment, such as golf balls, golf tees.

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 activate)

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, in substance, equipment for the sport of golf.

5.10.2. As found above, TrackMan i0 is engineered as an indoor golf simulator, and TrackMan 4 likewise incorporates the manufacturer’s Virtual Golf and tournament engine, whereby the sport of golf is actually played, in virtual form, over libraries of reproduced golf courses — an apparatus on which, and by means of which, golf is played. The simulation and gameplay function therefore brings the goods within Heading 95.06 quite apart from their use in practice, coaching and performance analysis.

5.10.3. Reliance can also be placed on the ruling of the United States Customs and Border Protection (CBP), NY N007250 dated 27 February 2007, wherein the author wow e -d a hand-held, battery-operated golf performance monitor which, employing radar mathematical algorithms, analysed and calculated club head speed, the fly speed of the ball and technology shot distance, and displayed the data on a screen. It was classified under sub-heading 9506.39.0080 as “Golf clubs and other golf equipment … Other”.

5.10.4. The subject goods are not merely a radar-and-camera assembly. Their identity as a golf practice and simulation system arises from the integration of the radar-and-camera hardware with the golf software, golf-course libraries and golf configuration. It is this integrated combination that is designed, licensed, marketed, sold and used. The golf environment is what gives the apparatus its commercial identity, market and value. The measurement sub-system, however sophisticated, exists only to support and enable the golf function.

5.10.5. Applying the foregoing construction to the facts found above, the goods are dedicated golf apparatus — golf launch monitors and golf simulators — designed, calibrated, configured, licensed and marketed for the practice, coaching, simulation and virtual play of golf, and for golf alone. They are neither general-purpose radar instruments nor laboratory measuring devices capable of diverse industrial applications; their commercial identity, marketing, installation, software ecosystem and use are inseparably linked with the sport of golf, and the radar sensors, high-speed cameras and computational algorithms merely facilitate that sporting function.

5.10.6. Accordingly, upon a comprehensive construction of the terms of Heading 95.06, read in conjunction with 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 monitors and golf simulators, offering dedicated golf software, virtual golf courses, golf practice modes, golf tournaments and installation specifications exclusively for golf. The literature further records that the systems are used by professional golfers and are offered under commercial and home golf simulator packages. These objective characteristics demonstrate that the goods are purpose-built, exclusively configured and commercially recognised as integrated golf practice, coaching and simulation systems. Classification under the Customs Tariff Act attaches to the goods in the form in which they are presented for import, and not to the technological platform from which they derive; even accepting that the manufacturer has deployed the OERT technology in baseball products, the articles before me are the golf-configured TM4 and TMiO, supplied with golf software, golf-course libraries and golf licensing, and a differently configured product, if and when imported, would fall to be classified on its own characteristics.

5.13. The applicant’s submissions proceed by isolating the radar, camera and analytical functions from the composite article as imported. Such an approach is inconsistent with the General Rules for Interpretation, which require the imported goods to be classified as a whole having regard to their objective characteristics, essential character and principal function. The embedded measuring technologies merely facilitate the sporting functions of the goods and do not alter their essential character as golf equipment. Likewise, the judicial precedents relied upon by the applicant, when read in their proper context, reaffirm that classification is governed by the terms of the tariff the objective characteristics and essential character of the goods, and the specific tariff heading applicable thereto. Accordingly, I find no merit in the applicant’s rebuttal.

5.14. I further relied upon to the judgement of the Honourable Supreme Court of India, in the case of Westinghouse Saxby Farmer – [2021 (3) TMI 291 – Supreme Court], wherein the applicability of the ‘suitability for use test’ has been upheld.

Conclusion:

5.15. For the reasons recorded issue-wise above, I hold that TrackMan 4 (TM4) and TrackMan i0 (TMiO), being purpose-built and golf-configured launch monitors and simulators whose objective characteristics, essential character and principal function are the practice, coaching, simulation and performance analysis of the game of golf, are “other golf equipment” and are classifiable under Heading 9506 of the First Schedule to the Customs Tariff Act, 1975 and, specifically, under Customs Tariff Item 9506 39 00. The claim for classification under Heading 9031 (CTI 9031 80 00 or CTI 9031 49 00) is not sustainable and is rejected.

6. In view of the foregoing discussion and findings, I hereby hold that the correct classification of TrackMan 4 (TM4) and TrackMan 10 (TMi0) under the First Schedule to the Customs Tariff Act, 1975 is Customs Tariff Item 9506 39 00 e “Articles and equipment for general physical exercise, gymnastics, athletics, other sports…Golf clubs and other golf equipment; Other”

7. I rule accordingly.