Case Laws

 

2008(09)LCX0087:Piccasso Exports : Small size piano  (toy pianos) are classifiable under heading 9503 and not as musical instruments under heading 9207.

 

2005(05)LCX0093:Picasso Exports: Piano small size classifiable under sub-heading 9503 50.

 

2004(09)LCX0240:Hi-Tech Computers: Games CDS viz, Force feed back wheel , vibration wheel cybertoy, Typhoon power wheel are classifiable under sub-heading 9504 10.

 

2004(07)LCX0088:Conic Electronics: Plastic washer , Rubber parts viz., half face masks hair masks, Skull mask, Plastic eyes, nose, heart, etc  are classifiable under sub-heading 9503 70 .

 

2003(01)LCX0119:Madhu Overseas Corporation : Pocket brick games is classifiable under heading 9503.

 

 2002(02)LCX0082:Mattel Toys (I) ltd.: Components of toys are also to be classifiable under sub-heading 9503 50.

 

2001(08)LCX0327: Toy Park International: Kitchen items put up in sets are classifiable under sub-heading 9503 70.

 

2001(03)LCX0178:Multronics pvt . Ltd.: Video games are classifiable under sub-heading 9504 10.

 

2000(10)LCX0001: Majestic Auto Limited: Vehicles not classifiable under Chapter 95.

 

1998(04)LCX0211:Anoop Kumar: Battery-operated wallkie talkies  are classifiable under sub-heading 9503 90.

 

1997(12)LCX0187: Hunsur Plywood Works: Wooden segments  are classifiable under sub-heading 9503 00.

 

1996(12)LCX0081: Esbee Playing Card Co.: Playing cards being classifiable under sub-heading 9504 00.

Advance Rulings

2021(01)LCX0323(AAR): I-Tech Plast India Pvt. Ltd.: Plastic toys will be classified under 95030030 & taxable @ 12%. ITC in relation to CGST-SGST separately in debit notes issued by the supplier in current FY 2020-21, towards the transactions for the period 2018-19 caanot be claimed due to time barred u/s 16(4).

2022(08)LCX0025(AAR): KNK Parts P Limited: Amusement park ride karts’ commonly known as ‘Go-karts’ manufactured and supplied meant solely for the purpose of joy riding or amusement or recreational purpose and are designed and shaped to suit to run or drive only on extremely smooth specially designed surfaced tracks or closed circuits, are classifiable under 9508 taxable @ 18% vide sl. no. 441A of Schedule III of N/N 01/2017 CT(R)

2024(04)LCX0028(AAR): Jaiico Transs: Airsoft Toy Guns are classified as toys under CTI 9503.