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Issues:
Classification of "talking parrot" motorised toy under ITC (HS) Heading 9503.80 or 9503.49. Conflicting decisions by the Bench regarding classification. Analysis: The case involves a dispute over the classification of a "talking parrot" motorised toy imported by the respondents. The importer claims the item falls under ITC (HS) Heading 9503.80, while the Department argues for classification under ITC (HS) Heading 9503.49. The original authority sided with the Department, resulting in the goods being confiscated due to lack of proper licensing. However, the first appellate authority ruled in favor of the importer, stating the item was freely importable and thus refrained from confiscation, leading to the Revenue's current appeal. Upon hearing both sides, it was noted that there are conflicting decisions by the Bench on a similar issue. In a previous Final Order, a "galloping horse" toy was classified under ITC (HS) Heading 950380.00, while in another Final Order, battery-operated parrot toys were classified under ITC (HS) Heading 950349.09. Given this inconsistency, the Bench decided to refer the matter to a Larger Bench for resolution. The Registry was directed to present the case before the Honorable President to establish a Larger Bench to address and settle the classification issue. In conclusion, due to conflicting decisions within the Bench regarding the classification of similar toys, the case has been referred to a Larger Bench for clarification and resolution. This step aims to ensure consistency and uniformity in classification decisions, providing clarity for future cases involving similar products.
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