https://www.taxtmi.com/caselaws?id=467282 The AAR addressed classification of imported single-use latex water balloons and applied the General Rules for Interpretation (HSN-based). It held that HSN explanatory notes expressly include toy balloons under Heading 9503 and exclude them from rubber goods of Chapter 40; where competing headings exist the more specific entry governs. The applicant's stated end-use for Holi does not displace the HSN description. Operative effect: the goods are classifiable as non-electronic toys under Heading 9503, specifically subheading 9503 00 99; matters like BIS certification were not considered. en-us Fri, 17 Nov 2023 00:00:00 +0530 Thu, 12 Mar 2026 21:52:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467282 The AAR addressed classification of imported single-use latex water balloons and applied the General Rules for Interpretation (HSN-based). It held that HSN explanatory notes expressly include toy balloons under Heading 9503 and exclude them from rubber goods of Chapter 40; where competing headings exist the more specific entry governs. The applicant's stated end-use for Holi does not displace the HSN description. Operative effect: the goods are classifiable as non-electronic toys under Heading 9503, specifically subheading 9503 00 99; matters like BIS certification were not considered. Case-Laws Customs Fri, 17 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467282