2009 (11) TMI 93 - SC - Central Excise

Classification - (i) Snake and Ladder. (ii) Monopoly. (iii) Scrabble/Upwords SC in M/s. Pleasantime Productshave broadly indicated the tests to distinguish toys, puzzles and games in the context of Chapter 95 of the CETA. The tests applied by the Department, namely, age of the player, is not correct as indicated in our judgment in M/s. Pleasantime Products - Therefore, we remit this case to the Tribunal 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/Upwords is a game falling under Heading 95.04 of CETA. - Accordingly, civil appeals filed by the Department are allowed

Summary

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

Analysis:
1. The batch of civil appeals filed by the Department challenges the decision of CESTAT regarding the classification of 12 items declared by M/s. Funskool (India) Ltd.
2. The Supreme Court clarified that three specific items, including Snake and Ladder, Monopoly, and Scrabble/Upwords, are classifiable under Heading 95.04 of the Central Excise and Tariff Act, 1985.
3. The Court, in a previous judgment, outlined tests to differentiate between toys, puzzles, and games under Chapter 95 of the CETA, emphasizing that the age of the player is not a correct criterion for classification.
4. Consequently, the Court remitted the case back to the Tribunal for further consideration in accordance with the law, specifically directing the Tribunal to address the controversy surrounding nine out of the 12 items. The Court reaffirmed that "Scrabble/Upwords" is classified as a game under Heading 95.04 of the CETA.
5. As a result, the civil appeals filed by the Department were allowed, with no costs imposed on either party.