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2004 (7) TMI 405

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..... Sekhon, Member (T)]. The issue involved in this appeal is the classification of two items (i) Frizbees , and (ii) Plastic Ball pen stands . 2. After hearing both sides, and considering the material on record, it is found that : (a) Frizbee is a proprietary name for a concave plastic disc which spins when thrown into the air and is used in catching game. The object of the game is sim .....

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..... e understood as a toy covered under Heading 95.03. The claim of the appellant under Heading 95.03 which is for toys is therefore rejected. (b) As regards the classification of the entity plastic ballpoint pen stand the lower authorities appear to have classified it under Heading 96.08.00, on the ground that the HSN Notes under Heading 96.08 talk about pen holders , whether or not in one piece .....

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