Classification of “Foil balloons and balloons made of natural rubber latex”

In re Sri Devi Timbers (CAAR Mumbai) CAAR rule that subject goods i.e. “Foil Balloons” are made of Nylon/HDPE and not of Latex/Rubber and imported for the purpose of party decoration, celebrations, festivities, carnivals or entertainment, merit classification under the heading 9505 and specifically under CTI 9505 90 90 and “Balloons made of natural rubber latex” merit classification under CTI 9503 00 20 of the First Schedule to the Customs Tariff Act, 1975. FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI M/s. Sri Devi Timbers (having IEC No. 040602...