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Case Law Details

Case Name : In re Jaiico Transs (CAAR Mumbai)
Related Assessment Year :
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In re Jaiico Transs (CAAR Mumbai) The Customs Authority for Advance Rulings, Mumbai, deliberated on the classification of Airsoft Toy Guns imported by M/s. Jaiico Transs. This article presents a comprehensive analysis of the ruling, examining the applicant’s submissions, jurisdictional responses, and the final decision. The applicant sought classification under CTI 9503 0010 for electronic toys, citing the design and purpose of the Airsoft Toy Guns as recreational. They provided detailed specifications for various models, emphasizing their resemblance to classic army guns. The ruling con...
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