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.
