Classification of goods manufactured out of carbon fibres with wooden handle

Anjana International Industries Vs Pr. Commissioner, Customs- (Import) (CESTAT Delhi) 1. These appeals have been filed by M/s Anjana International Industries against to change of classification of the goods imported by the appellant. 2. The appellant had imported Paddle of canoes. The goods are manufactured out of carbon fibres with wooden handle. The appellant sought to classify the goods under the heading 95062900. These are two appeals before us. In one impugned order the Revenue has classified the goods under the heading 89039910 and as parts of canoes and in the order impugned order in se...