Case Law Details
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 considered the applicant’s arguments, scrutinizing the nature of the toy guns and their intended use in gameplay. Additionally, the ruling examined relevant legal frameworks, including Arms Rules, 2016, to assess the applicability of regulations governing toy imports.
The analysis also addressed concerns raised during personal hearings regarding the velocity of projectiles and manufacturing processes. The applicant clarified that the toy guns were harmless and intended for recreational use in controlled environments. Reference was made to similar trade rulings, reinforcing the classification of Airsoft Toy Guns as toys under heading 9503.
Based on the evidence presented and the interpretation of relevant laws, the Customs Authority for Advance Rulings, Mumbai, concluded that Airsoft Toy Guns and associated projectiles are classified as toys under CTI 9503. However, the ruling highlighted the necessity of compliance with safety standards and Arms Rules for importation.
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