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        2024 (4) TMI 1383 - AAR - Customs

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        Classification of toy guns: whether gel blasters and pellet models qualify under customs tariff headings for toys. Classification enquiry whether various electric gel blasters, spring hand pull toy models and gel/plastic pellets imported through Chennai fall under ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                              Classification of toy guns: whether gel blasters and pellet models qualify under customs tariff headings for toys.

                              Classification enquiry whether various electric gel blasters, spring hand pull toy models and gel/plastic pellets imported through Chennai fall under First Schedule headings of the Customs Tariff Act, specifically CTI 9503 subheadings. Analysis centres on product specifications (battery powered versus spring action, projectile type) and application of Chapter 95 Explanatory Notes to determine whether items meet the definition of 'toys' or are excluded by function or construction; the operative effect is that tariff classification will turn on characterisation of the articles and the nature of the projectiles.


                              Issues: Whether the listed airsoft toy guns (various models) and gels/plastic pellets imported through Chennai are classifiable under the First Schedule of the Customs Tariff Act, 1975 specifically under CTI 9503 00 10, CTI 9503 00 20 and CTI 9503 00 99.

                              Analysis: The product specifications indicate multiple models described as electric gel blasters powered by a 7.4V battery with projectiles of gel or 6 mm plastic pellets; some models (sniper, certain shotguns) are described as spring hand-pull and lack battery operation. Explanatory notes to Chapter 95 include

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