2022 (10) TMI 750

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....st the order of remand dated 16^th December, 2021 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai ("CESTAT"), in the assessee's appeal bearing No. 86047 of 2020. 2. The following questions of law have been proposed for our consideration: (i) Whether CESTAT being a last fact-finding authority was right in passing the impugned order without deciding the issue whether the goods imported by the Appellant are Toys as defined at Serial No. 3.64 under BSI 9873 (Part -1):2012? (ii) Whether the goods in questions are Collectibles (not suitable for children under 14 years of age) or not? (iii) Whether CESTAT was right in not appreciating the fact that when the goods are excluded....

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....tes: (i) A certificate that the toys being imported conform to the standards prescribed by Bureau of Indian Standards (BIS): a) IS:9873 (Part 1) - Safety of Toys; Part - 1 Safety aspects related to mechanical and physical properties (Third Revision). b) IS:9873 (Part 2) - Safety of Toys; Part - 2 Flammability (Third Revision). c) IS:9873 (Part 3) - Safety of Toys; Part - 3 Migration of certain elements (Second Revision) d) IS:9873 (Part 4) Safety of Toys; Part - 4 Swings, Slides and similar activities Toys for indoor and outdoor family domestic use. e) IS:9873 (Part 7) - Safety of Toys; Part - 7 Requirements and test methods for finger paints. f) IS:9873 (Part 9) - Safety of Toy....

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....ot be sold in the market till successful testing of the sample. Further, if the sample drawn fails to meet the required standards, the consignment will be sent back or will be destroyed at the cost of importer. 6. The case of the appellant as set out before the authorities below was that the standards prescribed in ISO 8124 were to apply to the exclusion inter alia of 'collectible products not intended for children under 14 years of age', in that context, the appellant stated that there was no occasion for the authorities to subject the imported goods to the rigours of policy condition No. 2, as prescribed herein above. 7. The Assistant Commissioner of Customs, however, rejected this contention of the appellant by holding that the pro....

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....y Flammability etc. 9. An appeal was preferred by the appellant before the CESTAT, which remanded the matter holding that the appellant was required to comply with all the three elements prescribed in policy condition No. 2 in chapter 95 of ITC (HS), 2017, which had not been fulfilled in the present case. 10. It appears that the stand of the appellant before the Tribunal as was also urged before us was that the appellant was prepared to submit to the requirement of testing of the car models, however, without insistence of the customs authorities for drawal of sample of each type of model, which would entail a substantial destruction of a major portion of the import as the consignment consisted of different scale models of various make....