https://www.taxtmi.com/caselaws?id=463761 Imported inflatable party items were discussed in the context of tariff classification under CTH 9503 00 90 and BIS registration requirements. The Tribunal's earlier view in the appellant's own matter was noted: the goods were not to be treated as toy balloons, the technical report relied on by Revenue was inconclusive, and the quality control regime did not cover the items on that basis. Applying that reasoning, the present note records that Revenue's classification approach was rejected and the BIS objection was treated as unsustainable for these goods. en-us Mon, 11 Mar 2024 00:00:00 +0530 Tue, 16 Sep 2025 00:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463761 Imported inflatable party items were discussed in the context of tariff classification under CTH 9503 00 90 and BIS registration requirements. The Tribunal's earlier view in the appellant's own matter was noted: the goods were not to be treated as toy balloons, the technical report relied on by Revenue was inconclusive, and the quality control regime did not cover the items on that basis. Applying that reasoning, the present note records that Revenue's classification approach was rejected and the BIS objection was treated as unsustainable for these goods. Case-Laws Customs Mon, 11 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463761