TaxTMI 
TaxTMI 
TaxTMI 
2024 (4) TMI 1383
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....e Bell, Classic Army, SRC; - M15 and M16 Series CYMA, Double Bell, Classic Army, SRC: MP5 Series CYMA, Double Bell, Classic Army, SRC; G36 Series CYMA, Double Bell, Classic Army, SRC; Shotgun toy blaster CYMA, Double Bell, Classic Army, SRC; LMGs CYMA, Double Bell, Classic Army, SRC; Electric Pistols CYMA, Double Bell, Classic Army, SRC: Gels and Plastic Pellets used in these toy guns (herein after referred as 'subject goods' also) for imports through the port of Chennai. 2 The applicant submitted that it is intending to import above mentioned goods from Hong Kong, China and Taiwan and the subject goods are designed to be used for entertainment/recreational activities. The applicant has submitted the literature/write-up of the subject goods and has claimed that the product is essentially a toy. The applicant is of the bona- fide belief that the subject goods are rightly classifiable under 9503 0010 which covers electronic toys. This is for the reason that the product literature indicates and establishes that the subject toy gun is operated using a battery and the type is mentioned as 'electric'. 2.1 The applicant has submitted that the subject goods fall under he....
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....fist and with which blows are delivered. (3) Catapults designed for shooting at birds or pests. They may be in the form of a walking-stock. Toy catapults are excluded (heading 95.03) (4) Air guns, rifles and pistols. These resemble normal rifles, pistols, etc., but they have provision for compressing a column of air which is released into the barrel of the weapon when the trigger is pulled, thus ejecting the ammunition. (5) Similar weapons operated by the release of a heavy spring mechanisms. (6) Guns and pistols, operated by compressed carbon dioxide gas, for remote projection of an automatic syringe, containing an anaesthetic or a medicament (antiserum, vaccine, etc.) at free-roaming animals. (7) Aerosol spray cans containing tear gas. and the applicant further submitted that from the above HSN explanatory notes, it is apparent that the product under consideration cannot be classified as 'other arms' and it is relevant to note that the HSN explanatory notes exclude toy catapults. 2.4 The applicant submits that HSN Explanatory Notes to the heading 95.03 clarifies the term 'other toys' contemplated in heading 95.03.....
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....her, all toys require mandatory BIS Compliance/Certification as per Toys (Quality Control) Order, 2020 are covered under IS 9873 (parts 1,2,3,4,7,9) and IS 15644 for safety norms and this specification compulsorily and cannot be waived for any local or imported toys as it involves the safety of children. 4. A personal hearing in the matter was conducted on 13.02.2024 in the office of the CAAR, Mumbai. During the personal hearing the authorized representative Shri Hari Radhakrishnan, Advocate appeared for the applicant M/s. Jaiico Transs, through online mode and he reiterated their earlier written submissions made in the applications to CAAR, Mumbai. He contended that the subject goods merit classification as electronic toys under CTI 9503 0010 and the additional product i.e. Gels and Plastic Pellets under CTI 9503 0099. He also submitted that the department has also accepted the contention of the applicant regarding the said classifications. Another personal hearing in the matter was conducted on 12.03.2024 in the office of the CAAR, Mumbai wherein Shri Hari Radhakrishnan, Advocate appeared for the applicant M/s. Jaiico Transs, through online mode and he again reiterated thei....
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.... YouTube platform. A similar issue had come up for consideration before the United States Trade Ruling. The applicant is relying upon the United States Trade Ruling NY 183990 dated 22.07.2002 (a copy of which is enclosed with the application filed for advance ruling). The issue under consideration in the said Ruling was regarding the classification of paintball set and paintball refill imported from China. The paintball set, comprised of a toy guns, two bottles of paintball colour, one pair of goggles and one belt clip. They said paintball gun is used in recreational activities and the bearers of these paintball guns engage in a shooting simulation in play area. This is similar to the end use of the toy guns in respect of which the present advance ruling has been sought. The United States Trade Ruling after considering the nature of the product had classified the goods under heading 9503.90 which deals with other toys. The said Ruling may be considered since product in question is similar to the product that was forming part of the above mentioned United States Trade Ruling. Nobody appeared from the concerned Jurisdictional Customs Commissionerate i.e. Chennai-II (Import) ....
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....and customization options. 3. Model _P90 Series CYMA, Double Bell, Classic Army, SRC: Type: Electric Gel Blaster (AEG) Battery Source: Mini Tamiya 7.4v Velocity: 220-250 FPS Projectile: Gel and plastic pallet versions P90 series features airsoft toy blasters of the FN P90, a distinctive bullpup-style toy blaster. Recognized for its compact design and top-loading magazine, the P90 offers a unique look and ergonomics. P90 airsoft toy blaster models often incorporate metal or polymer internals, adjustable hop-up systems, and high-capacity magazines. These toy blasters are well- suited for players who enjoy a compact and versatile blaster on the game field. 4. Model-M15 and M16 Series CYMA, Double Bell, Classic Army, SRC Type: Electric Gel Blaster (AEG) Battery Source: Mini Tamiya 7.4v Velocity: 220-250 FPS Projectile: Gel and plastic pallet versions The M15 and M16 series encompass airsoft toy blasters inspired by the Vietnam-era M16 and M16A1. These toy blasters are recognized for their long-barrel design, typically featuring adjustable sights, collapsible stocks, and handguard....
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....ctile: Gel and plastic pallet versions LMGs are airsoft toy blasters of light machine toy blaster, designed for sustained projectile and providing suppressive capabilities on the field. These toy blasters often feature box magazines with high-capacity plastic projectile BB storage and are known for their unique appearance and extended barrels. LMGs, such as the RPK and M249, cater to players who prefer providing covering fire and supporting their team in a support role in the game field. 9. Model Electric Pistols CYMA, Double Bell, Classic Army, SRC: Type: Electric Gel Blaster (AEG) Battery Source: Mini Tamiya 7.4v Velocity: 220-250 FPS Projectile: Gel and plastic pallet versions Electric pistols toy blasters, also known as AEPs (Automatic Electric Pistols), offer a compact and reliable sidearm option for airsoft toy blaster players. These pistols typically run on battery power and provide semi-automatic firing. Electric pistols often feature compact designs, adjustable hop-up systems, and metal or polymer construction. AEPs are favoured for their consistent performance and ease of use as secondary toy blaster on the ga....
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....cant, all the models of the subject goods can be classified as 'Electronic Toys' except Sniper Blasters CYMA, Double Bell, Classic Army, SRC. Model-Sniper Blasters CYMA, Double Bell, Classic Army, SRC are to be classified as Non electronic toys under CTI 9503 0020. 8. Explanatory Note of the Chapter 93 states that Cross-bows, bows and arrows for archery, and arms having the character of toys (Chapter 95) are excluded from the chapter 93. Explanatory Notes to heading 93.04 states that this heading includes "Air guns, rifles and pistols which resemble normal rifles, pistols, etc., but they have provision for compressing a column of air which is released into the barrel of the weapon when the trigger is pulled, thus ejecting the ammunition; Guns, rifles and pistols operating on the same principle, but with gases other than air, are also included". From the specifications of the subject goods discussed above it is amply clear that projectiles used in these claimed toy guns are not ammunition, instead they are Gel and plastic pallets. Therefore, subject claimed toy guns cannot be classified under Chapter 93. 9. A Portion of Heading 9503 is reproduced as under for ready ref....
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....ooting these claimed toy guns. The pellets/gels that are used in these claimed toy guns are harmless and the impact felt on getting hit by these pellets/gels in very insignificant. On going through the pictures of the subject goods it can clearly be seen that, say for example, in the case of AK series, the applicant has itself declared that "the AK series is a line-up of airsoft toy blasters inspired by the iconic Kalashnikov rifle. Known for its reliability and rugged design, it offers a variety of AK-style airsoft toy blasters. These toy blasters typically feature full metal or polymer construction, imitation wood furniture, and electric blowback systems for added practicality. With various models like AK47, AK74, and AKM, players can choose from different styles and configurations to suit their gameplay preferences". It is apparent that the body structure of these claimed toy guns, features full metal or polymer construction, imitation wood furniture, compact designs, electric blowback systems having quality of precision shooting, long range engagement (Sniper) etc. These further indicate that these are the replicated toy guns in appearance and are duly liable to the subject ....