2004 (7) TMI 405 - AT - Central Excise

Summary

Issues involved:
Classification of 'Frizbees' and 'Plastic Ball pen stands'.

Classification of 'Frizbees':
The judgment analyzed the classification of 'Frizbees' as per the Central Excise Tariff Act, 1985. The tribunal considered the nature and usage of Frisbees, noting that they are concave plastic discs used in catching games. Referring to the Oxford English Dictionary, the tribunal highlighted that Frisbees perform various gyrations when thrown. The tribunal compared Frisbees to boomerangs and noted that Heading 95.06 covers articles like boomerangs. The tribunal rejected the classification under Heading 95.03 for toys, affirming the classification of 'Frizbees' under Heading 95.06.

Classification of 'Plastic Ball pen stands':
Regarding the classification of 'Plastic Ball pen stands,' the lower authorities classified it under Heading 96.08.00 as pen holders. However, the tribunal disagreed with this classification. It referred to the Oxford English Dictionary's definition of a pen holder as a device for holding a pen with a nib. Since a ballpoint pen stand does not have a nib, the tribunal concluded that it does not qualify as a pen holder. The tribunal accepted the appellant's claim that the entity is for placing a stand for ballpoint pens and classified it under Heading 3926.90.

Conclusion:
The appeal was disposed of by confirming the classification of 'Frizbees' under Heading 95.06 and the plastic ballpoint pen stand under Heading 3926.90.