|
Home
Forgot password New User/ Regiser Register to get Live Demo
2023 (9) TMI 727 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, MUMBAIClassification of goods intended to be imported from China - Foil Balloons - classifiable under heading CTH 9505 9090 under the heading "other" or under CTH 95030090? - HELD THAT:- "Foil Balloons" are used for party decoration and for entertainment purposes. These balloons ordinarily have shiny reflective surfaces and are often printed with colour pictures and patterns for gifts and parties. "Foil Balloons" are used for decoration for various events such as birthday, marriage, new-year eve celebration and many other joyous programmes and they are available in various shapes such as alphabets, numbers, heart, star etc. The said foil balloons are not used as toys but are only used for decoration and entertainment purposes. "Foil Balloons" are very fragile and non-durable goods which are not purchased in the market for the purpose of play by children and they are used like festoons also as explained in the application and also shown in the pictures attached thereto. They are decorated on the wall on various joyous occasions. The rejoinder of the applicant agreed upon that the contention of the Department ('Jurisdictional Commissioner of Customs') that "Foil Balloons" are identified as toys in the common parlance is clearly misconceived and without any evidence; said Analytics Report of NCTC, Mumbai docs not take into account the common parlance test as indicated above as well as the HSN explanatory notes to the heading 9505 - if the subject goods i.e. "Foil Balloons" are classified under the heading 9503 as per the paragraph (D)(vii) of the Explanatory Notes thereto, it would be similar to completely disregarding the fact "Foil Balloons" are purchased in the market for the purpose of decoration or entertainment. The subject goods i.e "Foil Balloons" are made of Nylon/HDPE not of Latex/Rubber and imported for the purpose of party decoration or entertainment, merit classification under the heading 9505 and specifically under subheading 9505 9090 of the First Scheduler the Customs Tariff Act, 1975.
|
