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    <title>2023 (5) TMI 939 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT Kolkata ruled that imported Inflatable Party Items were not subject to BIS Registration requirements under the Customs Tariff Act. Despite conflicting reports, the Tribunal relied on a clarification from the Ministry of Commerce and Industry, determining that the goods did not fall within the scope of BIS Standard. Consequently, the impugned orders were upheld, and the Revenue&#039;s appeals were dismissed.</description>
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      <description>The Appellate Tribunal CESTAT Kolkata ruled that imported Inflatable Party Items were not subject to BIS Registration requirements under the Customs Tariff Act. Despite conflicting reports, the Tribunal relied on a clarification from the Ministry of Commerce and Industry, determining that the goods did not fall within the scope of BIS Standard. Consequently, the impugned orders were upheld, and the Revenue&#039;s appeals were dismissed.</description>
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