Customs DutyArticle·22 October 2026

CESTAT says Latex Toy Balloons Classified Under Customs Tariff Heading 9503

By J the App

Executive Summary

CESTAT held that the HSN Explanatory Notes specifically include toy balloons under CTH 9503, taking precedence over the general rubber-article and festive-decoration headings. It also found evidence of deliberate reclassification and upheld the impugned orders, dismissing all three appeals.

Domain | IDT | Customs | Tariff Classification and Import Compliance

The Position

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