2015 (1) TMI 984 - AT - Central Excise

Classification of games - Benefit of Notification No. 6/2000-C.E., dated 1-3-2000 - Held that - in respondent s own case this Tribunal at Chennai Bench 2014 (6) TMI 131 - CESTAT CHENNAI (LB) has held that the items namely (i) Game of Games, (ii) City Games (Paris), (iii) City Games (London), (iv) Game of States, (v) Game of States (New) and (vi) Mould and Paints are classifiable under Chapter Heading 95.03. Therefore, we hold that all these items are classified under Chapter Heading 95.03. - For the remaining items namely, Chip and Dale, Disney Telespin, beeline Disney Sorry, Disney Duck Tales, Dragster, Stratego, Fox and Ghees, Leverage, Pay Day, Hotel Travel Ludo, Travel Chinese Checkers, Junior Monopoly, Travel Snakes and Ladders Travel Chess Draughts, etc. are classifiable under Chapter Heading 95.04. - For rest matter, matter remanded back - Decided against Revenue.

Summary

Issues:
Classification of toys, games, and sports goods under Chapter Heading 95.03 or 95.04, Entitlement for the benefit of Notification No. 6/2000-C.E., dated 1-3-2000.

Analysis:

1. Classification of Goods:
- The case involved a dispute regarding the classification of various toys, games, and sports goods under Chapter Heading 95.03 or 95.04.
- The adjudicating authority initially classified the goods under Chapter Heading 95.04, but on appeal, the Commissioner (Appeals) classified them under Chapter Heading 95.03 based on a previous decision.
- The Tribunal, in a prior case, had already classified specific items under Chapter Heading 95.03, providing clarity on the classification of certain goods.
- The Tribunal determined that items like Game of Games, City Games, and others fall under Chapter Heading 95.03, while items like Chip and Dale, Disney Telespin, and others belong to Chapter Heading 95.04.

2. Entitlement for Notification No. 6/2000-C.E.:
- The respondents filed a miscellaneous application seeking the benefit of Notification No. 6/2000-C.E., dated 1-3-2000, if their goods were classified under Chapter Heading 95.04.
- The Tribunal acknowledged the new grounds raised by the respondents and allowed the application for considering the benefit of the exemption notification.
- It was decided that the issue of entitlement to the notification for goods classified under Chapter Heading 95.04 needed examination by the adjudicating authority.
- The matter was remanded back to the adjudicating authority to determine if the respondents were entitled to the benefits of the notification for goods classified under Chapter Heading 95.04.

3. Conclusion:
- The Tribunal upheld the classification of specific items under Chapter Heading 95.03 and 95.04 based on previous decisions and remanded the matter for further examination regarding the entitlement to the exemption notification.
- Both the appeals and cross-objections were disposed of accordingly, with the adjudicating authority directed to decide on the entitlement issue within three months from the date of the order's communication.