https://www.taxtmi.com/caselaws?id=429192 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. en-us Wed, 07 Sep 2022 00:00:00 +0530 Thu, 20 Oct 2022 09:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429192 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. Case-Laws Customs Wed, 07 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429192