[2009] 15 (ADDL.) S.C.R. 887
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THE COMMISSIONER OF CENTRAL EXCISE, GOA AND
A
;
(
...
ANR.
v.
M/S. FUNSKOOL (INDIA) LTD. AND ANR.
(Civil Appeal Nos. 3460-3462 of 2004)
NOVEMBER 12, 2009
[S.H. KAPADIA AND AFTAB ALAM, JJ.]
Central Excise and Tariff Act, 1985 - Chapter 95 - First
Schedule - Heading 95. 04 - Games in context of Chapter 95
B
.- "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.
CIVIL APPELLATE JURISDICTION : Civil Appeal Nos.
3460-3462 of 2004.
From the Judgment & Order dated 23.01.2004 in order
Nos. 103-105 of 2004 of the Customs, Excise and Service Tax
Appellate Tribunal1 South Zonal Bench, Chennai.
D
Gopal Subramaniam, SG, T.V. Ratnam, B. Krishna Prasad
E
for the Appellants.
M. Chandrasekharan, K.R. Nambiar, S. Ignatius for the
' l
Respondents.
I
The Judgment of the Court was delivered by
S.H. KAPADIA, J. 1. This batch of civil appeals is filed by .
the Department against the decision of CESTAT dated 23.1.04
F
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
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SUPREME COURT REPORTS [2009] 15 (ADDL.) S.C.R.
"Scrabble/Upwards" is concerned.
2. 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.
"'
3. We make it clear 'that the following three items are
classifiable under Heading 95.04ofthe Central Excise and Tariff
Act, 1985 ("CET A"; for short). They are as follows:
(i)
Snake and Ladder.
. (ii)
Monopoly .
(iii)
Scrabble/Upwards (in terms of our judgment
delivered today in M/s. Pleasantime Products
(supra)
4. 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 CET A. The tests
applied by the Department, namely, age of the player, is not
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 CET A.
5. Accordingly, civil appeals filed by the Department are
allowed with no order as to costs.
8.B.B.
Appeals allowed.
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