Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Import of balloons for party decorations, pumps and balloons ...


Tribunal Rules Party Balloons Exempt from Toys Quality Control Order, Orders Release Without Fines.

March 2, 2024

Case Laws     Customs     AT

Import of balloons for party decorations, pumps and balloons stands - Compliance with Toys (Quality Control) Order, 2020 - The tribunal observed that the clarification from DPIIT regarding the exclusion of holiday decorations from the scope of the Order is crucial in this determination. - The appellant has consistently from the very beginning contended that they are engaged in the business of decorations using balloons, and the goods (balloons) imported were intended to be used only for decoration. The department has not been able to establish otherwise. - The CESTAT sets aside the impugned order and directs the release of the goods to the appellant, without the imposition of redemption fines.

View Source

 


 

You may also like:

  1. Reversal of Cenvat Credit under Rule 6 - clearance of iron ore fines - exempted goods or not - the Department has brought nothing on record to show that the iron ore...

  2. Classification of imported goods - Applicable rate of Basic Customs Duty (BCD) - Despite the appellant's claim that they were not sold as toys but as imported parts, the...

  3. Seeking release of goods - The two different stages in which the goods can be released - during adjudication and post-adjudication are obviously created with a purpose....

  4. Release of goods - insecticides, pesticides and other agrochemicals including technical such as “Cyantraniliprole Technical” - Import through Port which is not a...

  5. Petitioner sought implementation of Appellate Authority's order to release seized gold ornaments due to discrepancy between delivery challan quantity and actual quantity....

  6. CENVAT Credit - exempt goods - On merits, it is a case that the appellant is manufacturing dutiable goods not exempted goods. Some clearances were exempted from payment...

  7. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

  8. CENVAT credit - What is the meaning of expression “which are exempt from the duties of customs” under rule 6(6)(vii) of CENVAT Credit Rules, 2004 - even 2.5% duty of...

  9. This case deals with the disallowance of expenditure u/s 14A of the Income Tax Act, which pertains to expenditure incurred in relation to exempt income. The key points...

  10. Assessment u/s 14A r.w.r. 8D - the disallowance under Rule 8D of the IT Rules read with Section 14A of the Act can never exceed the exempted income earned by the...

  11. Classification of imported goods - children building/constructable robot toys in CKD condition with individual box packing and are electronic toys - drones - Teaching...

  12. Reversal of CENVAT Credit - the appellant have complied with the condition prescribed under Rule 6(3)(ii) read with sub-rule (3A) of Rule 6 of Cenvat Credit Rules,...

  13. Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

  14. CBEC releases Draft Rules and Formats - Draft GST Registration Rules, GST Payment Rules and GST Invoice Rules with formats

  15. CENVAT Credit - manufacture of dutiable as well as exempted products - The SCNs in these appeals were issued proposing to recover under Rule 14 of CCR an amount to...

 

Quick Updates:Latest Updates