2023 (5) TMI 939 - AT - Customs

Classification of imported goods - Inflatable Party Items - to be classified under 39269099 of the Customs Tariff Act, 1975 or under CTH 9503? - Confiscation - redemption fine - penalty - HELD THAT:- The adjudicating authority while classifying the impugned goods i.e. Inflatable Party decoration inflatable item i.e. decoration foil balloon, held that the same is classified under CTH 9503 in terms of the report issued by NCTC dated 29.10.2021 - he report contains that the impugned goods are party decoration inflatable item, but classified under CTH 9503 instead of declared CTH 3926 and held attract BIS Registration. The said report is inconclusive as no detailed analysis has been placed on record. Further, we find that the respondent sought clarification on the import of Inflatable Party decoration inflatable item from the Ministry of Commerce and Industry, Government of India and a clarification was received from the Department of Promotion of Industry and Internal Trade, Ministry of Commerce and Industry, Government of India vide F.No.14031/47/2020-CI dated 24.02.2022.

As per the Government of India clarification, it is clear that the Indian Standard IS Registration i.e. any product or material designed or clearly intended for use in play by children under 14 years of age, includes requirements for safety of toy balloons as well. These requirements include the possible choking hazards presented by pieces of broken latex ballons or by mouthpieces fitted to balloons - Further, it was held that the impugned goods imported by the respondent are not covered under Toy Quality Control Order, 2020. As it is clarified that the impugned goods are out of preview of BIS Registration by Ministry of Commerce and Industry, Govt. of India, in that circumstances, it was held that the items in question are not in the scope of BIS Standard and the report sought from NCTC by the Revenue is without any basis.

The appellants are not required for any BIS Registration for import of the impugned goods i.e. INFLATABLE PARTY ITEM (INPAC) - there are no infirmity in the impugned orders and the same are upheld - appeal of Revenue dismissed.