Classification (HSN Code) for "Scrabble"-Interpretation of Tariff ( 9403 or 9504)

As per the prevalent law and classification Apex court has held that, " the expression Scrabble " fall under Sub-Heading 9504 and not under 9403 of the Tariff Act.

The two main elements of "Scrabble" are - chance and skill. These elements are absent in a toy. Hence even a "Junior Scrabble" is not an educational toy. It is a game. It remains a board game and in the context of the placement of the entries in Chapter 95. In our view, even "Junior Scrabble" will come under Chapter Heading 95.04 of the CETA.

M/s. Pleasantime Products and Anr. Versus Commissioner of Central Excise, Mumbai-I - 2009 (11) TMI 5 - SUPREME COURT