9911796707
TMI Blog2018 (5) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... d item, it is an electrically powered two wheeled transportation device designed to be used at low speed, for transportation of one person. As such from the size of the item, it is evident that it is more appropriate to be considered as Motor vehicle rather than a toy - The W.C.O. has recommended classification of the item as 8711 - appeal allowed - decided in favor of Revenue. - Custom Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the Commissioner (Appeals) he passed the impugned order in which the classification of the impugned item was changed from the original classification under CTH 8711 to under Chapter 95. The dispute with reference to the other items in the Bill of Entry which were also finalised in the impugned order is not disputed before us. 3. The Revenue has filed the present appeal on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p at Sl. No. 17 and the decision is as follows: No Product Description Classification HS Codes considered Classification rationale 17 Self-balancing, electrically- powered, two-wheeled transportation device (commercially known as hoverboard , s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... motor vehicle. The maximal speed of the device is 10 km per hr. 7. We have heard the submissions made by both sides at length and perused the record. 8. The two computing entries for classification of the Hover Board are CTH 95069990 and 87116090. After perusal of the two entries in the tariff it is seen that Chapter 95 covers toys whereas chapter 87 deals with all kinds of motor vehicles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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