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

Case Law Details

Case Name
In re K & A Golf Private Limited (CAAR Delhi)
Date of Judgement/Order
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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 con...
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Author Info

CA Sandeep Kanoi
Qualification: CA in Job / Business
Company: Taxguru Consultancy
Location: Mumbai, Maharashtra
Articles Published: 18,086

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