https://www.taxtmi.com/caselaws?id=438132 Inflatable party items were treated as outside the scope of the Toys (Quality Control) Order, 2020 because the applicable Indian Standard was understood to cover products designed or clearly intended for play by children under 14 years. The earlier departmental report was found inconclusive and unsupported by detailed analysis, while the Government of India clarification was treated as decisive on the reach of toy-safety requirements. On that basis, the imported items were not required to obtain BIS registration, and the Revenue's challenge to the classification and consequential confiscation findings failed. en-us Wed, 17 May 2023 00:00:00 +0530 Wed, 24 May 2023 09:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438132 Inflatable party items were treated as outside the scope of the Toys (Quality Control) Order, 2020 because the applicable Indian Standard was understood to cover products designed or clearly intended for play by children under 14 years. The earlier departmental report was found inconclusive and unsupported by detailed analysis, while the Government of India clarification was treated as decisive on the reach of toy-safety requirements. On that basis, the imported items were not required to obtain BIS registration, and the Revenue's challenge to the classification and consequential confiscation findings failed. Case-Laws Customs Wed, 17 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438132