~A_ THE COMMISSIONER OF CENTRAL EXCISE, GOA AND ANR. v. M/S. FUNSKOOL (INDIA) LTD. AND ANR.
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Headnote — Supreme Court Reports (editorial summary, not part of the judgment)
Catchwords
Central Excise and Tariff Act, 1985 - Chapter 95 - First Schedule - Heading 95. 04 - Games in context of Chapter 95 .- "Snake and Ladder";. "Monopoly" and "Scrabble/Upwards" - C Classification of -
Held
All the three items are classifiable ( ; under Heading 95.04 - Appeals filed by Department allowed.
Reporter's headnote (continued) and case details
[2009] 15 (ADDL.) S.C.R. 887
(Civil Appeal Nos. 3460-3462 of 2004) NOVEMBER 12, 2009 B
CIVIL APPELLATE JURISDICTION : Civil Appeal Nos. 3460-3462 of 2004. D From the Judgment & Order dated 23.01.2004 in order ... Nos. 103-105 of 2004 of the Customs, Excise and Service Tax Appellate Tribunal 1 South Zonal Bench, Chennai.
Gopal Subramaniam, SG, T.V. Ratnam, B. Krishna Prasad E for the Appellants.
M. Chandrasekharan, K.R. Nambiar, S. Ignatius for the ' l Respondents.
Judgment
The Judgment of the Court was delivered by F I S.H. KAPADIA, J. 1. This batch of civil appeals is filed by . the Department against the decision of CESTAT dated 23.1.04 in Final Order Nos. 103 to 105 of 2004. These are virtually cross · appeals to civil appeals filed by the assessee bearing Civil · G Appeal Nos.4309-4311 of 2008 - Mis. Pleasantime Products, & Anr. vs. Commissioner of Central Excise, Mumbai-I, in which we have delivered the judgment today. The question in both sets ' of civil appeals, however, is common as far as the game 887 H
888 SUPREME COURT REPORTS [2009] 15 (ADDL.) S.C.R.
A "Scrabble/Upwards" is concerned. J..._
22. In thls batch of civil appeals filed by the Department we are concerned with classification of 12 items falling within the • declaration filed by Mis. Funskoo/ (India) Ltd. B "' 3. We make it clear 'that the following three items are classifiable under Heading 95.04ofthe Central Excise and Tariff Act, 1985 ("CETA"; for short). They are as follows: ·\_ (i) Snake and Ladder. ~
c Monopoly . . (ii) , (iii) Scrabble/Upwards (in terms of our judgment delivered today in M/s. Pleasantime Products (supra) D
44. In our judgment in Mis. Pleasantime Products (supra), ,.. we .have broadly indicated the tests to distinguish toys, puzzles ... and games in the context of Chapter 95 ofthe CETA. The tests applied by the Department, namely, age of the player, is not E correct as indicated in our judgment in M/s. Pleasantime . Products (supra). Therefore, we remit this case to the Tribur.a! for de novo consideration in accordance with law. It is made clear · that the Tribunal will decide the controversy only with regard to nine out of 12 ·items. We once again declare that "Scrabble/ Upwards" is a game falling under Heading 95.04 of CETA. ..; F
55. Accordingly, civil appeals filed by the Department are allowed with no order as to costs.
8.B.B. Appeals allowed.
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