https://www.taxtmi.com/caselaws?id=467106 Classification enquiry whether various electric gel blasters, spring hand pull toy models and gel/plastic pellets imported through Chennai fall under First Schedule headings of the Customs Tariff Act, specifically CTI 9503 subheadings. Analysis centres on product specifications (battery powered versus spring action, projectile type) and application of Chapter 95 Explanatory Notes to determine whether items meet the definition of 'toys' or are excluded by function or construction; the operative effect is that tariff classification will turn on characterisation of the articles and the nature of the projectiles. 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 Classification enquiry whether various electric gel blasters, spring hand pull toy models and gel/plastic pellets imported through Chennai fall under First Schedule headings of the Customs Tariff Act, specifically CTI 9503 subheadings. Analysis centres on product specifications (battery powered versus spring action, projectile type) and application of Chapter 95 Explanatory Notes to determine whether items meet the definition of 'toys' or are excluded by function or construction; the operative effect is that tariff classification will turn on characterisation of the articles and the nature of the projectiles. Case-Laws Customs Thu, 04 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467106