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Dated: 10.01.2024
Foil Balloons are not Toys-BIS not required rules CAAR Mumbai bench
The CAAR Mumbai bench has ruled that Foil Balloons are classifiable under ITC(HS) code 9506 9090 βOtherβ and are not “Toys”. Hence, there is no requirement for a BIS license for Import in India.
A reference was made to the final order number 75483-75484/2023 dtd 17.05.2023 CESTAT Kolkata ruling to arrive at the conclusion. According to the CESTAT order the cited goods do not fall under the ambit of the ToysΒ (Quality Control).Β Order,Β 2020 and hence BIS is not applicable on the cited goods.
We strongly recommend Importers to obtain their respective Advance rulings if they intend to import the same/similar goods into India.
Present Case: M/s Bharat Ballon House, Chennai in CAAR Mumbai Bench
Reference case: Customs Appeal No 75637 to 75640 of 2022 between Commissioner of Customs (Port), Kolkata Vs M/s Ess Enn Impex, Delhi & M/s S.K. International, Delhi
Download the CAAR & CESTAT Order below:
Source: CAAR, Mumbai & CESTAT Kolkata
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