Foil Balloons Made of Nylon/HDPE for Party Decoration – Classification under 9505.9090

In re Bharat Balloon House (CAAR Mumbai)

CAAR held that Foil Balloons are made of Nylon/HDPE not of Latex/Rubber and imported for the purpose of party decoration or entertainment, merit classification under the heading 9505 and specifically under subheading 9505 9090 of the First Schedule to the Customs Tariff Act, 1975.

FULL TEXT OF THE ORDER OF CUSTOMS AUTHORITY OF ADVANCE RULING, MUMBAI

M/s. Bharat Balloon Hous

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