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TMI Blog2023 (5) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... egistration. The said report is inconclusive as no detailed analysis has been placed on record. Further, we find that the respondent sought clarification on the import of Inflatable Party decoration inflatable item from the Ministry of Commerce and Industry, Government of India and a clarification was received from the Department of Promotion of Industry and Internal Trade, Ministry of Commerce and Industry, Government of India vide F.No.14031/47/2020-CI dated 24.02.2022. As per the Government of India clarification, it is clear that the Indian Standard IS Registration i.e. any product or material designed or clearly intended for use in play by children under 14 years of age, includes requirements for safety of toy balloons as well. Thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e. decoration foil balloon, which is correctly classifiable under CTH 9503 as per the explanatory note of Chapter 95 as well as analytical report No.46/21-22 dated 29.10.2021 issued by NCTC. Therefore, it was held that impugned goods are to be classified correctly under CTH 9503, which requires BIS Registration and the same was not obtained by the respondents. Consequently, the goods were held liable for confiscation and redemption fine and penalty were imposed. 3. The said order was challenged before the ld. Commissioner (Appeals), who has found that the clarification was given by the Department of Promotion of Industry and Internal Trade, Ministry of Commerce and Industry, Government of India dated 24.02.2022. After examining the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erce and Industry, Government of India and a clarification was received from the Department of Promotion of Industry and Internal Trade, Ministry of Commerce and Industry, Government of India vide F.No.14031/47/2020-CI dated 24.02.2022. 8. The said report is extracted hereinunder : 9. As per the Government of India clarification, it is clear that the Indian Standard IS Registration i.e. any product or material designed or clearly intended for use in play by children under 14 years of age, includes requirements for safety of toy balloons as well. These requirements include the possible choking hazards presented by pieces of broken latex ballons or by mouthpieces fitted to balloons 10. Further, it was held that the impugned goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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