TaxTMI 
TaxTMI 
2010 (10) TMI 681
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....c. Out of the total 27 items declared in the bill of entry, 13 classified as toys under Customs Tariff Heading 95.03 and the remaining 14 items consisting of children's bicycle and prams were classified under Customs Tariff Heading 87.12 and 87.15 respectively. Based on intelligence report that substandard toys were being imported in contravention of the provisions of the Foreign Trade Policy, the bill of entry was taken up for investigation; statement of Shri Chandresh D. Shah, Managing Partner of the importers was recorded. The name and address of manufacturer and date of manufacture was not indicated either on the goods or on the packing materials. The importer submitted test report that the toys confirmed to the standards prescribed in ....
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....nd on the individual packages along with the invoice no. specific to the consignment and individual part nos. figuring in the test certificates on the individual packages was sufficient to establish a link between imported goods and the manufacturer and the period of manufacture and hence set aside the confiscation of the goods. This has given rise to Appeal No. C/511/2009 by the Revenue. 3. C/14/2010 : In this case, the plastic toys imported by M/s. Lukkad Impex from China were absolutely confiscated by the adjudicating authority as the goods/packaging materials did not contain any details of manufacturer's name, address and the period of manufacture, and hence the test reports could not be linked with the consignment under import. N....
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....f toys is due to health concerns and is also in the public interest. Import of toys therefore require to conform to Notification No. 113 (RE-2008)/2004-2009 dated 16-6-2009 which reads as under : "Import of 'Toys' appealing under ITC Codes 9501, 9502, 9503 of Schedule-I of ITC (HS) classification of Export and Import items is prohibited upto 23rd January, 2010 and until further orders. However, import of Toys accompanied by the following certificates shall be permitted. (i) A certificate that the toys being imported conform to the standards prescribed in ASTM F963 or standards prescribed in ISO 8124 Parts I-III) or IS 9873 (Parts I-III) or standards prescribed in EN 71. (ii) A certificate of conformance from the manufacturer th....
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....sions of the above mentioned Rules and any pre-packaged toys should carry the mandatory declarations such as, address of the importer, name of the commodities, no. of quantities in terms of standard units and weights and measures, month and year of packing or importation and MRP. In the present case, although the goods imported contain details of importer, name of the item, MRP etc., the requirement under the DGFT notification that a test report from an accredited lab and a certificate of conformance by the manufacturer should accompany the toys, assumes greater importance in the context of concerns about sub-standard toys being imported into India. The CBEC has issued guidelines on 7-12-2009 recognizing laboratories with BIS standard havin....