2009 (11) TMI 93

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..... 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. .....

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..... me "Scrabble/Upwords" is concerned. 2. In this batch of civil appeals filed by the Department we are concerned with classification of 12 items falling within the declaration filed by M/s. Funskool (India) Ltd. 3. We make it clear that the following three items are classifiable under Heading 95.04 of the Central Excise and Tariff Act, 1985 ("CETA", for short). They are as follows: (i) Snake a .....

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