Trampolines and Tag Arenas Eligible for ASEAN Duty: CESTAT Bangalore

Lulu International Shopping Malls Pvt Ltd Vs Commissioner of Customs (CESTAT Bangalore) The case concerned a customs classification and preferential duty dispute over trampolines and tag arenas imported by Lulu International Shopping Malls Pvt Ltd from the Subic Bay Free Port, Philippines, an ASEAN country. The appellant imported these items for amusement facilities in malls, declaring them under tariff item 9506 9190 (“Articles and equipment for general physical gymnastics or athletics”) and claimed ASEAN preferential duty. Customs contested the classification, asserting the goods fell un...