Yes, it is relatively normal for brand new toasters to emit a burning smell during their initial uses. This smell is typically caused by the heating elements and other components heating up for the first time. It is a result of the manufacturing process, and the smell should dissipate after a few uses.
The burning smell is usually harmless, but it's always a good idea to follow safety precautions when using any electrical appliance. Make sure to use the toaster in a well-ventilated area and avoid leaving it unattended until the initial burning smell disappears.
If the burning smell persists for an extended period or if you notice any other unusual behavior, it's best to contact the manufacturer or the retailer from where you purchased the toaster to inquire about it or seek a replacement if necessary. Safety should always be a priority when dealing with any electrical appliance.