M/S. PLEASANTIME PRODUCTS AND ANR. versus COMMR. OF CENTRAL EXCISE, MUMBAI-I

Citation: [2009] 15 S.C.R. 851 · Decided: 12-11-2009 · Supreme Court of India · Bench: S.H. KAPADIA · Disposal: Dismissed

Cited by 1 judgment(s) · see the full citation network in Lexace

Judgment (excerpt)

{ 
[2009] 15 (ADDL.) S.C.R. 851 
MIS. PLEASANTIME PRODUCTS AND ANR. 
A 
l 
v. 
COMMR. OF CENTRAL EXCISE, MUMBAI-I 
(Civil Appeal Nos. 4309-4311 of 2008) 
NOVEMBER 12, 2009 
[S.H. KAPADIA AND AFTAB ALAM, JJ.] 
.B 
Central Excise and Tariff Act, 1985 - Chapter 95 - First 
-\ 
Schedule - Heading _95. 04 and 95. 03 - Tests to distinguish 
~ 
toys, puzzles and games in the context of Chapter 95 - Test of 
common parlance - Dictionary meaning - Trade meaning -
c 
Discussed - "Scrabble': a branded word game - Classification 
of - Held: "Scrabble" is not a puzzle as claimed by assessee 
since therein there is no fixed outcome, there is no clue as in 
the case of a puzzle and there is an element of skill and chance 
-;' 
- "Scrabble" is a board game and falls under Heading 95.04. b 
A. 
Central Excise Act, 1944- S.11A(1), proviso- Invocation 
of- By Department- Held: On facts, was justified in view of 
the conduct of the assessetr- Assessee deliberately declared 
.. 
the goods under a particular sub-heading of the Central Excise 
and Tariff Act to avoid any enquiry in the matter by the E 
Department- Central Excise and Tariff Act, 1985. 
Words and Phrases: "game", "puzzle", "toy and 
"educational toy" - Meaning of - Discussed. 
.• 
~ 
>-
The question which arose for consideration in the 
F 
present appeals was whether the product 'Scrabble', a 
branded word game manufactured by assessee, is 
classifiable under the Central Excise and Tariff Act, 1985 
_,.. 
as-a board game under heading 95.04 or as a puzzle under 
' 
heading 95.03. 
G 
l 
Dismissing the appeals, the Court 
HELD: 1.1. The difference between a "game" and a 
851 
H 
~ 
SUPREME COURT-~EPORTS [2009] 15 (ADDL.) S.C.R. 
·-
.~ 
852 
.. 
\ 
A "puzzle" is brought out by three distinct features, viz., 
outcome, clue-chance and skill. In a puzzle outcome is pre-
1 
determined and fixed. It is not so in "Scrabble". A person 
solving a puzzle, unlike games, does not aim at winning 
by scoring more points but aims at arriving at the solution 
B by finding the correct answer or by putting it together 
properly, and winning or losing can only come by way of 
time taken in solving the puzzle. The other important 
·~ 
difference is that in a "Scrabble" there are no clues 
whereas in crossword puzzle words are written according 
to clues. One more distinguishing feature to be kept in 
~ 
c mind is, in "Scrabble" there is an element of chance and 
skill. The player in "Scrabble" gets lettered tiles to create 
words by chance. These tiles are initially kept in a pouch 
from which every player picks up the tiles. This is pure 
matter of chance. Further, apart from the element of 
'I"° 
D chance there is also an element of skill involved in 
' 
"Scrabble". Each lettered tile ~as an assigned value and 
~ 
>._ 
.} 
the player has to create words. He tries to create words 
which attain maximum value; tries to gain maximum value 
'• 
from the lettered tiles which come by chance to him. This 
;-
is !"here skill comes in. Each player uses his skill to 
E achieve the highest value. In other words; if a player has. 
command over language, he can coin or create words 
with highest maximum value. Th~s, the two elements of 
chance and· skill are the key elem'~nts of a "Scrabble". In 
"Sct,abble" no clues are given as in the case of crossword 
~
!\ 
r 
F or jigsaw puzzles. In "Scrabble", outcome is not fixed or 
pre-~etermined as in the case of',puzzle. The game is 
esseptially ... in the nature of anagrams played on a board 
(of 15 x 15 squares) which uses the co_ncept of a crossword 
only to the extent of arrangement of ~ords formed eith~r 
vertically or horizontally. The essential characteristic of. 
G crossword to lay down clues and having a solution is 
absent from "Scrabble". Thus, "Scrabble" is an ingenious 
J_ 
mix of,anagrams, crosswords, chance and skill. It involves 
a lot of luck. So, aided by artful strategy there is a good 
r
chanc~ of beating someone with a better vocabulary. 
H Hence, luck lacks in a puzzle unlike in the game of 
PLEASANTIME PRODUCTS AND ANR. v. COMMR. 853 
I 
OF CENTRAL EXCISE, MUMBAI-I 
y 
"Scrabble" as an essential constituent. Hence, "Scrabble" 
A 
will not fall in the category or class mentioned in sub-
heading 9503.00, namely, "puzzles of all kinds". Applying 
~ 
the dictionary meaning, "Scrabble" is a board game in 
which players use lettered tiles to create words in a 
_, 
crossword fashion. [Paras 11, 12, 13, 14 and 15] [860-0-
<, 
8 
H; 861-A-G] 
1.2. C

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