Balloons for Outdoor Decoration (Not Toy Balloons) Exempt from BIS Registration: CESTAT

Bubbly Balloons Vs Commissioner of Customs  (CESTAT Chennai)

In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chennai addressed the case of Bubbly Balloons versus Commissioner of Customs. This case revolved around the importation of balloons intended for party decorations, which were confiscated under the presumption that they did not conform to the Bureau of Indian Standards (BIS) registration as required for toys. The tribunal’s decision to set aside the confiscation order marks a crucial clarificatio

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