https://www.taxtmi.com/caselaws?id=783610 Latex rubber balloons imported for party/festive use raised the issue whether they fall under CTH 4016, 9505, or 9503. The Authority held CTH 4016 inapplicable because it is a residuary heading for utilitarian vulcanised rubber articles and the HSN Explanatory Notes and CBIC clarification exclude toy balloons of natural rubber latex from that heading; consequently, classification under CTH 4016 was rejected. It also held CTH 9505 unsuitable because it covers short-term festive/carnival decoration articles, whereas in trade parlance such balloons are commercially identified and marketed as "toy balloons," and their essential character is amusement rather than decoration; consequently, classification under CTH 9505 was rejected. The goods were classified under CTI 95030020. en-us Thu, 18 Sep 2025 00:00:00 +0530 Fri, 19 Dec 2025 08:30:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783610 Latex rubber balloons imported for party/festive use raised the issue whether they fall under CTH 4016, 9505, or 9503. The Authority held CTH 4016 inapplicable because it is a residuary heading for utilitarian vulcanised rubber articles and the HSN Explanatory Notes and CBIC clarification exclude toy balloons of natural rubber latex from that heading; consequently, classification under CTH 4016 was rejected. It also held CTH 9505 unsuitable because it covers short-term festive/carnival decoration articles, whereas in trade parlance such balloons are commercially identified and marketed as "toy balloons," and their essential character is amusement rather than decoration; consequently, classification under CTH 9505 was rejected. The goods were classified under CTI 95030020. Case-Laws Customs Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783610