The Customs Authority of Advance Ruling (CAAR) held that the \u201cParts of electronic toy car\u201d eligible for concessional rate of Customs Duty. The applicant, M\/s G.G. Enterprises intends to import some parts of electronic toy cars together in an assembled form by classifying the same under appropriate Customs Tariff Heading 9503 and to avail the benefit of ennecssional rate vide Notification No. 50\/ 2017- Cus. dated 30.06.2017. The applicant has sought advance ruling on the issue Whether the description \u201cparts of electronic toy cars\u201d i.e. battery driven motor, on-off switch, small speakers for sound, LED indicator lights with its PCB, garari (pulley i.e. small plastic wheel with grooved rim) and plastic base to be imported and further to be assembled along with domestic manufactured parts for manufacturing of final product \u201celectronic Toy Car\u201d is rightly classifiable as \u201cParts of electronic Toy cars\u201d under Customs tariff head 9503. The coram of Vijay Singh Chauhan considered the eligibility of the said \u201cparts of electronic toy car\u201d for benefit under Notification No. 050\/2017-Cus. dated 30.06.2017. The serial number 591 of the said notification provides for concessional rate of duty to \u201cparts of electronic toys for manufacture of electronic toys\u201d falling under heading 9503, subject to condition No. 9, viz. if the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. Therefore, having concluded that the \u201cparts of electronic toy car\u201d as presented before me are classifiable under heading 9503, it follows that the said goods would be eligible for concessional rate of duty prescribed under S. No. 591 of Notification No. 050\/2017-Cus. dated 30.06.2017, subject to the condition prescribed therein. \u201cThe goods described in the application as \u201cparts of electronic toy car\u201d, in semi-assembled form as presented before me merit classification under heading 9503 of First Schedule to the Customs Tariff Act. 2. The aforesaid \u201cparts of electronic toy car\u201d classifiable under heading 9503 are eligible for concessional rate of duty under Serial Number 591 of Notification 050\/2017-Cus. dated 30.06.2017, subject to the importer following the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017,\u201d the AAR ruled. Support our journalism by subscribing to Taxscan AdFree. Follow us on Telegram for quick updates.