Toy import policy compliance applies to imported scale models; random sample testing from each consignment was upheld.

Imported scale models were examined under the toy import regime in Chapter 95 of ITC (HS), 2017, including the revised Policy Condition No. 2(iii) requiring random sample testing of each consignment by NABL-accredited laboratories. The dispute turned on whether the goods were merely collectible models outside the toy regime or toys subject to BIS standards and certification. The text states that the revised condition contemplated drawal of one sample from each consignment, not multiple samples from each type, and that compliance did not imply wholesale destruction of the goods. The Tribunal's view that the import policy conditions had to be satisfied was upheld, and the remand order was left undisturbed.

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Issues: Whether the imported scale models were required to comply with the toy import policy conditions under Chapter 95 of ITC (HS), 2017, including the revised requirement of random sample testing under Policy Condition No. 2(iii), and whether the Tribunal's remand order called for interference.

Analysis: The import was examined under the policy governing toys in EXIM Codes 95030010, 95030020, 95030030 and 95030090. The dispute turned on whether the goods were merely collectible models excluded from the toy regime or were in substance toys attracting the prescribed BIS standards and certification requirements. The revised Policy Condition No. 2(iii) contemplated random drawal of a sample from each consignment for testing by NABL-accredited laboratories, and not multiple samples from each type of model. On the facts recorded, the apprehension that compliance would entail wholesale destruction of the consignment was unfounded. The Tribunal's view that the import policy conditions had to be satisfied was therefore upheld.

Conclusion: The issue was answered against the appellant and in favour of the Revenue. The remand order of the Tribunal was left undisturbed and the appeal was dismissed.

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