Case Law Details
In re Bharat Balloon House (CAAR Mumbai)
CAAR held that Foil Balloons are made of Nylon/HDPE not of Latex/Rubber and imported for the purpose of party decoration or entertainment, merit classification under the heading 9505 and specifically under subheading 9505 9090 of the First Schedule to the Customs Tariff Act, 1975.
FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI
M/s. Bharat Balloon House (having IEC No.0401007006 and hereinafter referred to as ‘the applicant’, in short) filed an application (CAAR-1) for advance ruling before the Customs Authority for Advance Rulings, Mumbai (CAAR in short). The said application was received in the secretariat of the CAAR, Mumbai on 27.02.2023 along with its enclosures in terms of Section 281-1 (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant is seeking advance ruling on the classification of ‘Foil Balloons’ (hereinafter referred to as the `subject item’) which they intend to import from China.
2. The applicant has submitted that they are a partnership firm involved in the business of import, trading and re-packing of Toy Balloon made of Natural Rubber Latex. The applicant is intending to import “Foil Balloon” from China, which arc used for party decoration and for entertainment purposes. These balloons ordinarily have shiny reflective surfaces and arc often printed with colour pictures and patterns for gifts and parties. They are used for decoration for various events such as birthday, and marriage. The said foil balloons are available in various kinds. Some are of the shape of alphabets, numbers and other shapes such as heart, star etc. The said foil balloons are not used as toys but are only used for decoration and entertainment purposes. The applicant is of the view that the subject item is classifiable under heading CTI-I 9505 9090 under the heading “other” and the main heading deals with festive, carnival and other entertainment articles, including conjuring tricks and novelty jokes.
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