https://www.taxtmi.com/caselaws?id=467106 Airsoft toy guns and their projectiles were treated as toys under heading 9503 of the Customs Tariff because their character, design and use showed recreational rather than armament use. Battery-operated models were classified as electronic toys, spring-operated sniper models as non-electronic toys, and gels and plastic pellets as parts of the toy guns. The goods were not classifiable under Chapter 93 because the projectiles were not ammunition of the kind contemplated for arms. However, because the items resembled modern firearms, import remained subject to the applicable BIS and arms-related conditions under the Arms Rules, 2016. en-us Thu, 04 Apr 2024 00:00:00 +0530 Fri, 06 Mar 2026 20:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467106 Airsoft toy guns and their projectiles were treated as toys under heading 9503 of the Customs Tariff because their character, design and use showed recreational rather than armament use. Battery-operated models were classified as electronic toys, spring-operated sniper models as non-electronic toys, and gels and plastic pellets as parts of the toy guns. The goods were not classifiable under Chapter 93 because the projectiles were not ammunition of the kind contemplated for arms. However, because the items resembled modern firearms, import remained subject to the applicable BIS and arms-related conditions under the Arms Rules, 2016. Case-Laws Customs Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467106