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.