2009 (11) TMI 4 - SC - Central Excise

Snake and Ladder. Monopoly - Scrabble/Upwords classification the tests to distinguish toys, puzzles and games in the context of Chapter 95 of the CETA - held that - The tests applied by the Department, namely, age of the player, is not correct matter remitted to tribunal for denovo consideration - Scrabble/Upwords is a game falling under Heading 95.04 of CETA

Summary

Issues: Classification of items under the Central Excise and Tariff Act, 1985

In this judgment by the Supreme Court, the Department filed civil appeals against the decision of CESTAT regarding the classification of 12 items declared by M/s. Funskool (India) Ltd. The question at hand pertains to the classification of the game "Scrabble/Upwords." The Court clarified that three specific items, including Scrabble/Upwords, fall under Heading 95.04 of the Central Excise and Tariff Act, 1985. The Court referenced a previous judgment to establish the criteria for distinguishing toys, puzzles, and games under Chapter 95 of the Act. The Court disagreed with the Department's application of the player's age as a test for classification and remitted the case back to the Tribunal for reconsideration. The Tribunal is instructed to decide on the classification of nine out of the 12 items, reaffirming that "Scrabble/Upwords" is indeed a game falling under Heading 95.04. As a result, the civil appeals filed by the Department were allowed with no costs imposed.