ALO Law Office- IDT Tax I Arbitration I Litigation
Date: 14.05.2025
CESTAT Chennai- Classification under CTH 95062900 upheld for swim seats, arm bands, fins, and paddles
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, ruled in favour of M/s. Page Industries Ltd., setting aside the reclassification orders passed by lower authorities and confirming that various imported swimming aids and accessories were appropriately classifiable under Customs Tariff Heading (CTH) 95062900 as water sports equipment.
Case Background
- Importer: M/s. Page Industries Ltd., Bengaluru
- Disputed Goods: Sea Squad Swim Seats, Arm Bands, Bio-Fuse Fitness Fins, Swimming Goggles, Headgear, and Fabric Hats (under the Speedo brand)
- Original Claim: Classification under CTH 95062900 with applicable duty exemption under Notification No. 12/2012 (Sl. No. 503)
- Departmentโs Reclassification: CTH 39269099 (articles of plastic) or CTH 95069990 (other sports equipment)
- Key Contention: Whether the imported goods qualify as water sports equipment eligible for concessional customs duty
This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.
Source: CESTAT Chennai
Handy Download:
Write to us at office@aadrikaalaw.com
Tel: +91-11-4999 2707 I +91-9999005379
Leave a Reply