CESTAT Chennai- Classification under CTH 95062900 upheld for swim seats, arm bands, fins, and paddles

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory”

Dated: 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)
Department’s 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

Tribunal’s Key Observations

Swimming Is a Sport — Not Just a Game
- The Tribunal held that swimming is a water sport, whether undertaken for competition or recreation.
- Aids used for learning or assisting swimming (such as swim seats, arm bands, bio-fuse fitness fins) qualify as water sports equipment.
Rule 3 of General Interpretation Rules Applies
- Specific classification (95062900) must prevail over a more general heading like 95069990 or 39269099.
Reference to HSN Notes
- The Tribunal relied on HSN explanatory notes that include items like snorkels, flippers, and other swimming gear under Heading 9506.
- Sea Squad Swim Seats and other items are functionally similar and fall under the same category.
Incorrect Reclassification of Accessories
- Items like swimming goggles, headgear, and fabric hats were incorrectly classified under 95069990 by the lower authority.
- The Tribunal confirmed their correct classification under:
  - 90049090 (goggles)
  - 65069100 (headgear of rubber or plastic)
  - 65050090 (fabric hats)
Precedent and Consistency in Classification
- Previous consignments of the same products had been classified under 95062900.
- No change in product or function warranted the shift in classification.

Final Verdict

Appeals filed by Page Industries Ltd. were allowed.
The Tribunal set aside Orders-in-Appeal Nos. 1601, 1602/2013 and 1118/2014.
Classification under CTH 95062900 upheld for swim seats, arm bands, fins, and paddles.
Classification under 90049090/65069100/65050090 confirmed for goggles, headgear, and hats.
Departmental appeals were dismissed.

Legal Takeaway

This judgment reaffirms:

The importance of intended use and functional classification of sports-related imports.
Reliance on HSN notes and interpretation rules to resolve classification disputes.
That goods used for swimming—even for children or recreation—qualify as water sports equipment under CTH 95062900.

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Source: CESTAT Chennai

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