9911796707
TMI Blog2006 (5) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... passed in Appeal No. C/830/97 [CC, Chennai v. M/s. India Book Ltd. - 2002 (141) E.L.T. 831 (Tri.)] galloping horse toy case, and the Final order No. 448/2002 dated 10-4-2002 passed in Appeal No. C/432/2001 [M/s. Durga Toy Manufacturing Pvt. Ltd v. CC, Chennai - 2002 (144) E.L.T. 669 (Tri.)] motorized talking parrot case. 2. The Additional Commissioner of Customs (Appg.) by his order 27-6-97 ordered confiscation of 4056 pieces of "talking parrots" valued at Rs 3,42,882/-, under Section 111(d) of the Customs Act, 1962 read with Section 3 (3) of the Foreign Trade (Development Regulation) Act, 1992 with an option to redeem the goods on payment of Rs. 6,80,000/- and imposed a penalty of Rs. 68000/-. It was held that the goods imported were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the impugned order. 5. In Durga. Toy Manufacturing Pvt. Ltd. v. CC Chennai (supra) reported in 2002 (144) E.L.T. 669(Tri.-Chennai), identical import of 4056 pieces of battery operated 'talking parrot' toys was under consideration for deciding whether it would fall under Heading 950380.01 as contended by the importer or under Heading 950349.09 as claimed by the Revenue. The Division Bench negatived the contention of the importer that all the toys incorporating motor would appropriately be classifiable under the category of the Exim Code 9503.80 representing the broad heading "Other toys and models incorporating motor". It was held that the said entry was a residuary entry with a prefix of "Other toys" which indicated that categorization ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f entry relating to "Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds". The said heading contains a sub-heading (9303.30) covering the category of "toys representing animals or non-human creatures". Sub-heading 9503.41 specifies 'stuffed toys' of the said category, while sub-heading 9503.49 covers toys other than stuffed belonging to that category. Admittedly, the "talking parrot" toy was not a stuffed toy and, therefore, it would prima facie be falling under SH 9503.49 which was meant to include all toys representing animals or non human creatures other than stuffed toys. Sub-heading 9503.80 refers to "other toys and models, incorporating a motor". It will be noticed from Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oys of this heading are mechanically or electrically operated and that these include toys representing animals or non-human creatures even if possessing predominantly human physical characteristics. Even mechanically or electrically 4 devils, monsters and robots are included. Therefore, the motorized movement of the toys will not take then out of the purview of the category of "toys representing animals or non-human creatures". 9. It will be noticed from the Exim Code of the relevant period that under the category of "Toys representing animals or non-human creatures", such s which are other than stuffed fall under sub-heading 950349.00. Under that sub-heading, the import of toys of wood (950349.01) was free; import of toys of (950349.02) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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