9911796707
TMI Blog2023 (5) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... ntative for the Appellant Dr. S.K. Mohapatra, Shri Rajat Mishra & Shri Sudipta Ghosh, all Advocates ORDER All the appeals are having a common issue and the same are being disposed of by a common order. 2. The respondents have imported one item, namely, Inflatable Party Items and classified the same under 39269099 of the Customs Tariff Act, 1975. The goods were examined and it was found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ining the said clarification, he held that the impugned goods i.e. Inflatable Party decoration inflatable item i.e. decoration foil items, is correctly classified under CTH 9505. Consequently, BIS Registration is not required. Against the said order, the Revenue is before us. 4. Heard the parties and considered the submissions and perused the records. 5. We find that the adjudicating authority w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder CTH 9503 instead of declared CTH 3926 and held attract BIS Registration. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IS Registration by Ministry of Commerce and Industry, Govt. of India, in that circumstances, we hold that the items in question are not in the scope of BIS Standard and the report sought from NCTC by the Revenue is without any basis. 11. We further hold that the appellants are not required for any BIS Registration for import of the impugned goods i.e. INFLATABLE PARTY ITEM (INPAC). 12. In view o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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