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. 0406023557 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 30.01.2024 along with its enclosures in terms of Section 28H (1) of the Customs Act, 1962 (hereinafter referred to as the ‘Act’). The applicant is seeking advance ruling on the classification of “Foil balloons and balloons made of natural rubber latex” for imports through the port of Chennai.
2. The applicant has submitted as follows in the present application:
2.1 The applicant is intending to import “Foil Balloons” and “Balloons made of Natural Rubber Latex” from Vietnam, Malaysia, Thailand and China. Foil Balloons are used for party decoration and entertainment purposes. These balloons ordinarily have shiny reflective surfaces and are often printed with colour pictures and patterns for gifts and parties. These are used for decoration for various events such as birthday, and marriage. The said Foil Balloons 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. Balloons made of Natural Rubber Latex are toy balloons primarily used as children’s toys and also for decoration. They come in many sizes and shapes.
