9911796707
TMI Blog2022 (10) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... urged here, was that the appellant was prepared to submit to the requirement of testing of the car models, however, without insistence of the customs authorities for drawal of sample of each type of model, which would entail a substantial destruction of a major portion of the import as the consignment consisted of different scale models of various makes of international car manufacturers. However, it goes without saying that the testing procedures have to be followed as per the revised policy condition No. 2 (iii), which envisages that sample would be randomly picked from each consignment and not samples from each consignment, suggesting that only one sample from each consignment only could be sent for testing. If that be so, the apprehens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acts and circumstances of the present case? 3. Briefly stated the material facts are as under: The appellant states that it imported 'Scale Models' from France under Bill of Entry No.6345070 dated 03rd January, 2020. The goods were described as "Car Models of different Brands" under CTH 95030090. The Assistant Commissioner of Customs passed the order-in-original dated 04th February, 2020 holding that the items imported were 'toys' and hence the same are required to follow the conditions laid down in DGFT Notification No. 26/2015-2020 dated 01st September, 2017 and amended DGFT Notification No. 33/2015-2020 dated 02nd December, 2019 as also conform to the standard prescribed by Bureau of India Standards (BIS) IS:9873/IS:15644 for import of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sentative sample of the toys being imported have been tested by an independent laboratory which is accredited by NABL, India and found to meet the specifications indicated above. The Certificate would also link the toys in the consignment to the period of manufacture indicated in the Certificate of Conformity. 5. It needs to be mentioned that Policy Condition No. 2 Subclause (iii) was revised, vide Notification No. 33/2015-2020 dated 02nd December, 2019 in the following manner: Existing Policy Condition No.2 (iii) Revised Police Condition No.2(iii) A Certificate of Conformance from the manufacturer that representative sample of the toys being imported have been tested by and independent laboratory which is accredited by NABI, India and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ysical properties and design of the car model was such that it could be used without adult supervision the moment, it was detached from the plastic stand with which it was fixed, inasmuch as it had movable wheels. 8. An appeal was preferred against the order passed in original, before the Commissioner of Customs (Appeals), who vide its order dated 24th July, 2020 dismissed the same by holding that the car model looks like a 'toy car' in appearance and could be used by the children of any age group. It was also held that the said car models having been classified under CTH 95030090, the same were subject to compliance of guidelines laid down in DGFT Notification No. 26/2015-2020 dated 01st September, 2017 as also Notification No. 33/2015-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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