Archery Crossbow Classified as Sports Equipment Under CTH 9506 99 90: CAAR Mumbai Advance Ruling

Overview of the Ruling

The Customs Authority for Advance Rulings (CAAR), Mumbai, has delivered a significant advance ruling on the tariff classification of an Excalibur Hybrid X Archery Crossbow proposed to be imported by an individual applicant for personal target archery and recreational practice. The central question before the Authority was whether the crossbow falls under Heading 9506 of Chapter 95 — covering articles and equipment for sports or outdoor games — or under Heading 9304 00 00 of Chapter 93, which deals with "Other arms." The CAAR ruled definitively in favour of classification under CTH 9506 99 90.

This ruling carries practical importance for importers, customs practitioners, and archery enthusiasts seeking clarity on the regulatory and duty treatment of bow-based archery equipment under the First Schedule to the Customs Tariff Act, 1975.

Background: Who Filed the Application and What Was Sought?

The applicant, Vimal Veereshwarayya, an individual resident of India, filed an application (CAAR-1) before the Office of the Secretary, CAAR Mumbai, received on 02.06.2026, in accordance with Section 28H(2)(b) of the Customs Act, 1962. The applicant proposed to import an Excalibur Hybrid X Archery Crossbow from an overseas manufacturer/dealer, with the declared purpose being personal target archery and recreational practice.

Although the applicant did not hold an Import Export Code (IEC), the CAAR acknowledged jurisdiction under the proviso to Section 28-E(2)(c) of the Customs Act, 1962, noting that tariff classification directly impacts duty liability, regulatory compliance, and potential import licensing requirements.

The applicant sought a ruling on whether the product would appropriately be classified under:

  • (a) Heading 9506 of Chapter 95, specifically sub-heading 9506 99 90 — articles and equipment for sports or outdoor games; or
  • (b) Heading 9304 00 00 of Chapter 93 — "Other arms"

Product Description: What is the Excalibur Hybrid X Archery Crossbow?

The Excalibur Hybrid X is a commercially manufactured archery crossbow produced by Excalibur Crossbow Inc. (Canada) and marketed globally through sporting goods and archery retail channels across the United States, Canada, Europe, and Australia.

Key product specifications, as per the manufacturer's documentation, include:

  • Draw weight: 350 lbs
  • Speed: Up to 435 FPS
  • Operating mechanism: Cam-driven recurve hybrid system with Charger X integrated crank (14 lbs draw effort)
  • Safety feature: Cease Fire anti-dry fire mechanism
  • Retail package contents: May include illuminated scope, scope rings, quiver, field points, and arrows

Critical distinction: The crossbow operates entirely by the release of stored mechanical energy in its limbs and string — identical in principle to traditional bows and compound bows. It does not function via an explosive charge, compressed air, gas, or any firearm mechanism.

The applicant undertook that the import was strictly for personal sporting use, with no commercial, military, hunting, or unlawful purpose, and that there would be no resale or commercial dealing.

Chapter 93 Note 1(e) — Statutory Exclusion of Bows and Arrows

The foundation of the applicant's classification argument rested on Note 1(e) to Chapter 93 of the First Schedule to the Customs Tariff Act, 1975, which expressly states that Chapter 93 does not cover:

"Bows, arrows, fencing foils or toys (Chapter 95)."