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TMI Blog2010 (10) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... 18-12-2008 - Since the goods are still with the Department, we direct the appellants to send representative samples to any of the certified laboratories mentioned in the Board’s letter dated 7-12-2009 namely IIT, Chennai and M/s. SGS India Pvt. Ltd., Gurgaon and if the imported toys conform to the standards specified, they shall be released to the importers who shall also ensure that the packaging requirements in terms of DGFT Notification No. 44 dated 24-11-2000 are strictly complied with before clearance from the Customs - Appeal is disposed of - C/511/2009 , C/14 & 166/2010 - 1121-1123/2010 - Dated:- 7-10-2010 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satapathy, JJ. REPRESENTED BY : Shri S. Murugappan, Advocate, for the Appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importers waived issue of show-cause notice; they were heard by the adjudicating authority who held that the consignment did not conform to DGFT Notification 113 (RE-2008)/2004-2009 dated 16-6-2009 providing that import of toys appearing under certain ITC codes was prohibited upto 23-1-2010 unless accompanied by a certificate that the toys conformed to standards prescribed in ASTMF 963 or ISO 8124 or IS 9873 or EN 71, and a certificate of conformance from the manufacturer that the respective samples of the toys being imported have been tested by an independent laboratory accredited under ILAC MRA and found to meet on the specifications and that the certificate is linked to the toys in the consignment to the period of manufacture indicated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive samples may be sent to any of these testing laboratories and in the event of conformation with the standards prescribed in the DGFT notification supra, plastic toys may be released and hence directed that the importers may opt for sending representative samples to any of the certified laboratories covered in the Board s letter and if the plastic toys conformed to the standards specified, directed release of the goods, subject to compliance with the packing requirements in terms of DGFT Notification No. 44, dated 24-11-2000. Appeal No. C/14/2010 arises against this order. 4. C/166/2010 : The same direction was given by the Commissioner (Appeals) as in the case of M/s. Lukkad Impex, to plastic toys imported from China by M/s. Balaji Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when the name and other details of the manufacturers are printed on the toys and packages. There is no dispute that the goods in question did not bear such details on the toys and packages. The fact that the logo is found on the cartons as well as on the toys, and that the invoice number is found on the cartons, is not enough to relate the certificates with the goods. It is a standard industrial practice that the goods are manufactured in batches but no batch number is found in the imported consignments. In the absence of linkage, the certificate issued by an independent laboratory can pertain to different batch of manufactured goods from the goods supplied by the manufacturer, and imported into India. Further the Board vide Circular No. 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 009 namely IIT, Chennai and M/s. SGS India Pvt. Ltd., Gurgaon and if the imported toys conform to the standards specified, they shall be released to the importers who shall also ensure that the packaging requirements in terms of DGFT Notification No. 44 dated 24-11-2000 are strictly complied with before clearance from the Customs. 7. In the result, Order-in-Appeal No. 1146/2009 dated 17-9-2009 is set aside and Appeal No. C/511/2009 is allowed by remand in the light of the above directions. 8. Appeal Nos. C/14/2010 and C/166/2010 are dismissed as the Commissioner (Appeals) has already directed testing of the goods imported by M/s. Lukkad Impex and M/s. Balaji Exports by a certified laboratory. 9. However, in all these cases, if the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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