Case Law Details
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 second appeal the goods have been classified as paddles for canoes under the heading 68151090. The respective headings reads as follows:
CHAPTER 9506
9506- ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTEHR SPORTS (INCLUDING TABLE-TENNIS) OR OUT-DOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS
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