https://www.taxtmi.com/forum/issue?id=118755 Classification of rubber balloons is governed by the Customs tariff, its section and chapter notes and the HSN explanatory notes; Advance Rulings are binding only on the applicant and do not replace tariff analysis. A Board clarification dated 16.5.1994 directs that children's toy balloons be classed under the toys heading based on end use and explanatory notes. Where two opinions on classification are possible, adjudicatory practice accords the benefit of the doubt to the assessee. en-us Sun, 17 Sep 2023 00:05:45 +0530 Thu, 23 Jan 2025 14:20:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118755 Classification of rubber balloons is governed by the Customs tariff, its section and chapter notes and the HSN explanatory notes; Advance Rulings are binding only on the applicant and do not replace tariff analysis. A Board clarification dated 16.5.1994 directs that children's toy balloons be classed under the toys heading based on end use and explanatory notes. Where two opinions on classification are possible, adjudicatory practice accords the benefit of the doubt to the assessee. Discussion-Forum Customs Sun, 17 Sep 2023 00:05:45 +0530 https://www.taxtmi.com/forum/issue?id=118755