https://www.taxtmi.com/caselaws?id=341294 Imported inflatable goods were classified by their essential character, not by catalogue or packaging labels. Although described as pool-type articles, their dimensions and shallow depth meant they lacked the functional attributes of paddling pools and instead operated as reduced models of larger recreational articles. Applying the principle that reduced models without the essential characteristics of the full-scale product fall within the toy category, the goods were classified under Heading 9503 0030 rather than Heading 9506 9990. The foreign trade notification and earlier classification dispute did not change that result, and the impugned classification demand was set aside in favour of the importer. en-us Thu, 12 Jan 2017 00:00:00 +0530 Sat, 18 Nov 2017 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341294 Imported inflatable goods were classified by their essential character, not by catalogue or packaging labels. Although described as pool-type articles, their dimensions and shallow depth meant they lacked the functional attributes of paddling pools and instead operated as reduced models of larger recreational articles. Applying the principle that reduced models without the essential characteristics of the full-scale product fall within the toy category, the goods were classified under Heading 9503 0030 rather than Heading 9506 9990. The foreign trade notification and earlier classification dispute did not change that result, and the impugned classification demand was set aside in favour of the importer. Case-Laws Customs Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341294