2024 (3) TMI 1485

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.... Shri S. Debnath, Authorised Representative, for the Respondent. ORDER [Per : Ashok Jindal, Member (J)]. The appellant is in appeal against the impugned order. 2. The facts of the case are that the appellant imported mixed items in containers Under Bill of Entry No. 6133558, dated 5-11-2022. The dispute in this case is with regard to 'inflatable party items' which were classified by t....

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....re re-assessed CTH 9503 00 90. Accordingly, adjudication order came to be passed classifying the impugned goods under CTH 9503 00 90. 4. The said order was challenged by the appellant before the Ld. Commissioner (Appeals) who upheld the order of the adjudicating authority. Against the said order, the appellant is before us. 5. The Ld. Counsel for the appellant submits that the findings of th....

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....merce and Industry, Government of India vide F. No. 14031/47/2020-CI, dated 24-2-2022. 8. xx       xx       xx 9. As per the Government of India clarification, it is clear that the Indian Standard IS Registration i.e. any product or material designed or clearly intended for use in play by children under 14 years of age, ....

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..... It is further submitted that the goods are decorative items for placing the same in festival/celebration areas to enhance the aesthetics and are not 'toy balloons'. It is her submission that the impugned order is contrary to the clarification issued by Department for Promotion of Industry and Internal Trade vide F. No. P140 31/47/2020 CI, dated 24-2-2022. Wherein the said authority issued Toys (....