9911796707
TMI Blog2014 (3) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... irected the Tribunal to examine the case as to whether each of the 31 items manufactured by the Assessee would stand covered by CSH 9504.90 as games as contended by the Revenue or by CSH 9503.00 as toy/puzzle as claimed by the Assesses. The Hon ble Court directed that if the decision of the Tribunal on merit stands against the Assessee, the demand of duty would be restricted for normal period of limitation. For that purpose, the Tribunal was directed to apply the tests which have been enunciated by the Hon ble Supreme Court in the judgment in the case of M/s. Pleasantime Products Vs. Commissioner of Central Excise, Mumbai I reported in 2009 (243) ELT 641 (SC) 2. The relevant facts of the case, in brief, as revealed from the records are that since 1986 the Assessees are engaged in the manufacture of Toys and Games falling under Chapter 95 of the CETA, 1985. They were filing the classification list upto 1995 and thereafter classification Declaration under Rule 173B of the erstwhile Central Excise Rules, 1944 in respect of the Toys and Games and classification lists were duly approved and the Declarations were acknowledged by the Department. The present proceedings were initiated af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Serial No. 22 under sub-heading 8480.10 of CETA, 1985 as proposed in the Show Cause Notice. The assessee filed appeal before the Commissioner (Appeals) against the said adjudication order. 2.3 Thereafter, another show-cause notice dated 5.11.2001 was issued by the Additional Director General, Director General of Central Excise Intelligence (DGCEI), Zonal Unit, Mumbai proposing demand of duty of Rs.60,77,451.35 along with interest and penalty for the period November 1996 to June 2001. The demand of duty was proposed in respect of 12 items classifying under sub-heading 9504.90 chargeable to 16% ad valorem instead of sub-heading 9503.00 chargeable to nil rate of duty as claimed by the Assessee in their Declaration. It has also proposed to impose penalty on Shri S.K. Padhi, Manager (Factory Accounts) and authorized signatory of the Assessee. It has been alleged that all the items are "Board and Dice Games". As per HSN, "Board Dice" games are categorically classifiable under Heading No. 95.04 with specific mention of "Snakes Ladders". The names of the items are as under:- 1. Pay Day 2. Games of Games 3. Talespin 4. Match Move Memory 5. Upwards 6. Pictionary 7. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeals filed by the assessee as reported in Pleasantime Products Ltd. Vs. CCE, Mumbai 2009 (243) ELT 641 (SC). In the case of Pleasantime Products (supra), the dispute relates to classification of branded word game scrabble under sub-heading 9503.00, puzzle as claimed by the assessee or sub-heading 9504.90 game as held by the Revenue. The Hon ble Court held that Scrabble and Junior Scrabble would come under 9504.90. 2.9 Thereafter, the Hon ble Supreme Court passed judgment dated 12.11.2009 in these appeals and allowed the appeals filed by the Revenue, which reads:- 1. The batch of civil appeals is filed by the Department against the decision of CESTAT dated 23.1.2004 in Final Order Nos. 103 to 105 of 2004. These are virtually cross appeals to civil appeals filed by the assessee bearing Civil Appeal Nos. 4309-4311 of 2008 M/s. Pleasantime Products Anr. V. Commissioner of Central Excise, Mumbai I, in which we have delivered the judgment today. The question in both sets of civil appeals, however, is common as far as the game Scrabble/Upwords is concerned. 2. In this batch of civil appeals filed by the Department we are concerned with classification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period after October 2000 and that too, if at all the decision on merits in the matter of classification goes against the assessee. As regards the second show-cause notice dated 1.5.2001, the said notice is within limitation and therefore, the Department would be at liberty to proceed in accordance with law. 8. Before concluding, we may clarify that we have recalled our order dated 12.11.2009 only to bring about clarity in our order. We could have corrected our order easily by incorporating the correct number of items. However, we thought it best to recall the order and to redictate the said order for the sake of clarity. 9. Accordingly, the civil appeals filed by the Department are allowed with no order as to costs. 3. The learned Authorized Representative on behalf of the Revenue submits that the Revenue filed appeals before the Hon ble Supreme Court in respect of 34 items. Out of that, the Hon ble Supreme Court had already decided three items in favour of the Revenue insofar as it stand classified under Chapter 95.04. The Hon ble Supreme Court directed the Tribunal to decide the present appeals by applying the tests as enunciated by the Hon ble Court in the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tained in three factors. (a) In a puzzle, outcome is predetermined (b) Clues are given in the puzzle (c) In a puzzle there is no chance only skill In Scrabble, there is no clue and the outcome is not predetermined. In a Junior Scrabble, there is an element of chance and skill and therefore both the items are not puzzles. (iv) In Pleasantime Products (supra), the observation of the Hon ble Supreme Court at paras 21, 22 and 23, are relevant in deciding as to whether the items in this case are toy:- (a) Whether the item/product is an object for a child to play with? (paras 21 23) (b) Whether the item/product is to train the child in physical skills, to develop his imagination and stimulate his thinking? (para 21) (c) Whether the item/product imitates in miniature, the world familiar to children? (para 21) (d) Whether the item/product is an education toy, i.e. in the nature of kits for building structures, constructor sets, color mosaics and educational jigsaws? (paras 21 and 22) (e) Whether the items/products are tools of amusement? (para 23) (f) Whether the items/products have the element of chance and skill? (v) There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis that the assessee had accepted Snake and Ladder as well as Monopoly are not toys and therefore other items would be accepted as games. It is well settled that a concession does not give rise to any precedent. Relied upon the judgment of Lakshmi Shanker Srivastava Vs. State (Delhi Administration) AIR 1979 SC 451. (viii) All the items in question classified under ITC Heading 9503 30 10 which covers educational games and functional/ technical toys/models /kits under free import category. It is contended that ITC Import Policy has followed the HSN Explanatory Notes. (ix) The learned Senior Advocate submitted a Written Submission with a Chart showing details of nature of each items. He has also demonstrated all the items before the Bench during the course of hearing. The Assessee submitted copy of item/product literature and instruction of the items. 5. After hearing both sides and on perusal of the records, we find that Show Cause Notices dated 1.5.2001 and 5.11.2001 proposed to classify 22 and 12 items respectively under Sub-Heading 9504.90 chargeable to 16% ad valorem duty. The Assessee had not disputed the classification of Snakes Ladders and Monopoly in No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 95.02 and 95.03 deal with a subject-matter, namely, Toys whereas Chapter Heading 95.04 deals with Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment . Broadly, therefore, we have two subject-matters, namely, Toys on one hand and Articles meant for funfair, table or parlour games on the other hand. This conclusion is arrived at by applying a rule of interpretation called as companion test . Within the subject-matter toys , we find that Heading 9501 covers wheeled toys , Heading 9502 covers dolls whereas Heading 9503 covers other toys; reduced-size models; puzzles of all kinds . In sub-heading 9503.00, the expression other toys indicates that all toys other than wheeled toys and dolls would come under sub-heading 9503.00. In a way sub-heading 9503.00 is a residuary to sub-headings 9501.00 and 9502.00. According to the assessee, sub-heading 9503.00 in turn covers three separate and distinct items, namely, other toys; models; puzzles of all kinds. 6.1 According to the learned Authorized Representative for the Revenue, all the items in dispute are games and covered under Headi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vel Chess Draughts is not mentioned in the said chart. Now, we have to examine the classification of each items as claimed by the Assessee with product/item literature and instruction of play as per order of the Hon ble Supreme Court as under:- (A) EDUCATIONAL TOY:- Explanatory Notes to Heading 95.03 of HSN includes Educational toy. Sub-Heading No. 9503.00 of CETA, 1985 refers as Other toys recreational models . The Hon ble Supreme Court in Pleasantime Products (supra) observed that predominant test would apply to educational toy as under:- 20. ***** ***** ****** ***** ***** According to Encyclopedia Americana, educational toys includes kits for building structures such as bridges and geodesic domes. Miniature railways on tracks are educational toys. However, with the change in educational methods in the 20th century the pattern of toys has undergone a change. Advance thinking in child welfare has influenced the shape of toys and special standards of safety and hygiene are enforced today. Kindergarten methods have influenced the pattern of toys and introduced building blocks and constructor sets, colour mosaics and educational jigsaws into the definition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be read aloud. Thus, there is a clue given in the cards. The outcome is predetermined insofar as the cards won by the player have to be kept in front of the player so that others can see that these cards cannot be owned by them any longer. The players would proceed on the basis of instruction of card. There is no skill, but chance. The purpose is to educate the children about Paris and London. (b) The product literature of Games of the States (USA) indicates that this highly entertaining and educational game teaches the location of each of the States and its capital city. You learn about each state s important industries and product which you buy and sell. At the end of the game, all players count their money. The player with the most money wins the game. Spin the transport dial (marked with 1, 2, 3 etc.) The player who spins the highest number goes first. Players move towards the state of their choice which contains and opponents product disc. Thus, there is clue given. You may move through any state regardless of whether or not there is another player s truck or product disc on that space. For example, the player with the blue truck starts in Ohio and moves by spins of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... next picture space. Each match is rewarded with a free turn. Match Move memory is an advanced memory game that helps to develop visual recall skills. Your child can play it alone, with you; or with other children. Any way it s played, it s unforgettable fun! In Match Move Memory, clue is given in the picture space. There is no chance. Skill is required. The purpose is to train memory of the children and it would be considered as educational toy. (6) PAY DAY According to Revenue:- The game is similar to the Board games like Ludo as mentioned in HSN 9504.90. The movement of playing pieces is governed by the outcome of the thrown dice. The player plays as per the direction of the space where the playing piece lands. There is monetary transaction involved and the person with most cash/least debt is the winner. Appears classifiable as Board game under CSH 9504.90 of CETA, 1985. This has elements of chance / luck and there is no fixed outcome. Thus, it merits to be considered as a GAME According to Assessee:- Educational Toy The game is played by rolling dice. Players are given a certain denomination of money and they incur expenditures or get income as per the game ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the bank. Winner is the player who lastly remains in the game while others going broke. The outcome is predetermined and no clue. There is no skill, only chance. Finding:- The game instruction indicates that the game is to develop chain of hotels and drive all competitors. The object of the game is to become a rich hotel tycoon: build hotels, welcome guest and hope the stay so long that they go broke paying their bills. On your turn, roll the dice and move your card forward (clockwise direction around the board) the number of lead steps shown on the dice. Cars may not share space. If you land on the opponents car, move ahead to the next vacant space. Each player chooses a car and places it on the start space. Each player rolls the dice. Play continues clock wise. It gives a lesson to develop a property, you must land on the appropriate land board spaces. No clue is given. Skill is required to ask for payment when someone lands on entrance to wait on your hotels etc. The element of competition is dominant, no fixed outcome. There is chance or luck. It is to be considered as game. (B) TOY : - The learned AR on behalf of the Revenue submits that all these items are board ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r making model are toys and games . According to Encyclopedia Americana originally a toy was made for adults rather than children, however, by 19th century the word came to denote a child s play-thing. According to Encyclopedia Americana toys are tools of the human child, training him in physical skills, developing his imagination and stimulating his thinking. Predominantly, it is a play-thing. Toys imitate in miniature the world familiar to children. The key test of the game is chance or luck and also skill. Outcome is not predetermined and there is also competitiveness. In a TOY , the children are enjoying fun and amusement along with developing his imagination and stimulating his thinking. Such as, while playing LUDO, Chess Board Game, the persons are in a competition to win the game with their skill and luck/chance as the outcome is not predetermined and the fun and amusement are not dominating therein. But, the same board and dice are used in the games of Fox Geese, Rally etc., the children are primarily enjoying the fun and amusement insofar as how many Geese are captured by fox during the course of playing of the game. Thus, it would be required to consider the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instruction of play of the above items, it is seen that cool and calm mental states are required to play and it is highly competitiveness rather than fun and amusement. Further, rules are not plain and simple and require strong alertness, ability and accumen. The learned Senior Advocate submitted that these toys imitate a miniature to the children. We find that all these items are much smaller size than normal size of game. It is reduced size to play during travelling. All the elements of normal board game are available in these items and therefore, it would be considered as board game and classifiable under Heading 95.04. (11) CHIPS N DALE:- (12) DUCK TALES DISNEY:- (13) DISNEY SORRY:- According to Revenue:- All are a Board Game like Ludo, Snakes Ladder (as mentioned in HSN notes). In Chips N Dale, Board has specific directions like Trade places, Go To any steel etc. As per the outcome of Dice, pawns are moved which follow further direction as mentioned for the landed spaces. Player to build the machine with 6 Cards wins the game. In Duck Tales Disney, movement of pointer on the spinner governs the movement of the playing pieces. The rules of play is like Snakes and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ren every time. Luckily Rescue Rangers can make a Magic Machine from everyday house hold objects to block the rays from the professor s machine. Can you help them? It was invented to control the mind of the children, to build a magic machine which is different from the background history of scrabble intended as game. The rules of play are that choose a pawn and place it on the STOP! PICK UP 1 PART corner space closest to you on the game board. Each player rolls the dice. Always move from clock wise around the game board. The first player to complete the magic machine with six cards wins the game. In order to win the game you must be the first player to build a magic machine. Your machine will be made up of six machine parts with various signs as indicated in the game board steps. Clues are given in machine postcards. The outcome is predetermined for building the machine. There is no skill, only chance. (iii) The label of the game box of Duck Tales Disney indicates join Uncle Scrooge and his nephews on a Tropical island treasure hunt . It is an amusement to children that Uncle Scrooge and his nephews are after a tropical island treasure and to cross various hurdles like wild a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be considered as Game. (14) FOX GEESE According to Revenue:- The strategic Board Game similar to Draught which has been mentioned in HSN under 9504.90. This is played with pieces (geese) fox. There are set of rules for the movement of the counter on the Board. Geese either capturing fox occupy all nine, have points. The fox wins if it wins as many as geese. Appears classifiable as board games of strategy under CSH 950.90 of CETA, 1985. To be considered as a GAME. According to Assessee:- Toy - This is a very simple strategy game in which the player controlling the fox tries to capture as many geese as possible, and the player controlling the geese tries to trap the fox. The outcome is predetermined. There are no clues. There is no chance, only skill. Finding:- The label of the game box indicates that the game is on, fox vs geese, but who will get foxed ? For the player playing for the geese, the aim is to try and catch the fox and for the player playing for the fox, the aim is to try to capture as many geese as possible so that not enough geese are left on the board to be able to capture the fox. The Geese wins if it captures fox completely and the fox wins i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redetermined. Clues are not given. There is no skill, only chance. Finding:- We find that it is a similar to monopoly which the Hon ble SC already decided as a game. The learned senior counsel submits that this is a game different from monopoly in the sense that the players are given no choice or decision to make. The entire game is driven by dice. It appears from the instruction of the game that roll the dice and move that number of steps. Follow any instruction on that step. Your chance card may say to take a ride and therefore there is a chance. There is a strategy hit insofar as when you peck free ticket booth chance card and have to replace the players ticket booth, choose the player who is farthest ahead in the game. Thus, it is like monopoly as decided by the Hon ble SC against the Assessee, classifiable under Heading 95.04. (17) RALLY According to Revenue:- It is a table game. The aim is to be the player who reaches the finish with the car. The game is played by putting the start and finish cards on the table and by taking turns in throwing the dice to move the cars forward. It has elements of Chance/Luck, No fixed outcome, No clues. Thus, it merits to be co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee:- Toy This is merely a set of paints and clay for modeling. The test cannot be applied to this product, as it is clearly a toy and not a game in any sense. Finding:- It is seen from label of game box that it contained plaster, mould, paint, brush and magnets. It improves concentration and also increase creative skill. It appears from the product instruction that mix about 120 gms of plaster (about 15 teaspoons full) and 80 ml of water (about 1/3rd of a tea cup) and the packet of special additive to form a smooth paste without any lumps. Special additive is provided to make the moulded object strong. Pour the paste into the mould. Before the paste hardens, place a magnet on the mould. The magnet should be placed in such a manner that half of the magnet is immersed into the mould while the other half remains outside. Allow the paste to dry for a few hours, preferably under sunlight. Early removal may lead to the breakage of the moulded object. Carefully remove the hardened plaster from the mould. Colour the moulded object using the paint and brush provided and unfurl your creativity. It is seen from the product literature that it would develop the creativity of the ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redetermined. Clues are not given. There is no skill, only chance Finding:- Choose a starting player. Players take turn at moving one of their pegs. Pegs can be moved either:- (a) by moving along a black line to an adjacent empty hole, or (b) by jumping over one peg at a time, along a black line, to an adjacent empty hole at the other side (you may jump over your own or opponents pegs). You may jump over more than one peg per turn provided there is an empty hole between each peg. The instruction of play of Travel Snakes Ladders are similar to Ludo as stated above and also similar to Snakes Ladders. Hence it is to be considered as game. (D) Following items CLAIMED as Puzzle:- In the case of Pleasantime Products (supra), the Hon ble court examined the Puzzle as under:- 11. The difference between a game and a puzzle is brought out by three distinct features, viz., outcome, clue-chance and skill. In a puzzle outcome is pre-determined and fixed. It is not so in Scrabble . For example, in crossword, outcome is pre-determined or fixed. In a crossword puzzle, there is a grid of squares and blanks into which words crossing vertically or horizontally are wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by maximum bees in honeycomb of the same colour. The outcome is not predetermined and no clue is given. There is also luck and chance. It requires skill in placing a bee in a cell. So it cannot be considered as puzzle. (23) DRAGSTER According to Revenue:- HSN clearly mentions that sets comparing slot (hole) racing motor cars with their track layouts having the character of competitive games to be classifiable under CSH 9504.90. Therefore, Dragster appears classifiable under CSH 9504.90 1985. To be considered as a GAME. According to Assessee:- Puzzle This is a set of cars going through a course that can be set up like a jigsaw. Since the cars are mechanical toys, this is clearly classifiable under 9503. This is also a reduced size model. Finding:- The product literature indicates the great dragster race game of speed and skill. Each player controls a team of four racing cars. The winner is the player who succeeds in getting his team of four cars across the finishing line first. Both players race their cars at the same time. Players should steady the track by placing their left hands alongside the raised surface of their opponents track. Once the race has begun, a pla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the playing pieces to the finishing square in the game board and correctly identify the final word. No literature. Element of skill and chance. According to Assessee:- Puzzle - In this game, clues are given via drawings by a player to his teammates so that they may guess what he is drawing. Outcome is predetermined. Clues are given. No chance only skill. Finding:- The object of the play is to identify through sketched clues as many words as necessary to advance to the finish square and correctly identify the final words. 496 words cards would give the clue as under:- P Person/Place/Animal (or related characteristics) O Object (things that can be touched or seen) A Action (things that can be performed; events) D Difficult (challenging words) AP All Play (this can be any type of word) Place the timer and card boxes so that all players have access to them. Divide equally into teams of two to four. Provide each team with pad, pencil, category card and playing piece. Place the playing pieces on the start square on the board. Each team selects a picturist, one who will sketch clues for the first word. Roll the die to determine the order of play. The highest roller sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned in para 8 would be considered as GAMES and covered under Heading 95.04. In view of the above discussions, we modify the impugned orders insofar as the Assessee is required to pay the duty along with interest for all the items in dispute except the items as mentioned in paragraph 8 as above under Heading 9504.00. The Hon ble Supreme Court directed that the demand of duty should be restricted for the normal period of limitation under Section 11A of the Central Excise Act, 1944. 10. Regarding the imposition of penalty, we find that the assessee declared all the items in their Declaration under Rule 173B of erstwhile Central Excise Rules, 1944 and it is a case of classification dispute and no penal provision should be invoked. Therefore, no penalty is sustainable on the Assessee and its Manager Shri S.K. Padhi. Accordingly, the penalty imposed on the Assessee and its Manager are set aside. 11. In view of the above discussion, both the appeals filed by the Revenue and Assessee are disposed of in the above terms. The appeal filed by Shri S.K. Padhi is allowed. (Pronounced in open court on _________) Mathew John,J. P K Das,J. PER : Mathew John 12. I have consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notes. I note that HSN notes clearly mention that Boards and Pieces (chessmen, draughtsmen, etc.) for games of chess draughts, dominoes, mah-jong, halma, ludo, snakes and ladders etc are specifically stated to be covered under heading 95.04 The appellant did not contest the classification of Monopoly and most of the items now under dispute have the essential nature of Monopoly and other games like Draughts, Snakes and Ladders etc. The rules of the games have been discussed briefly in the order recorded by my brother. It is to be noted that the game Snakes and Ladders is played by children and for amusement because it is a game of just chance. Still this item is classified under heading 95.04 under HSN. So to hold that the argument items involving amusement or those played by children will fall under heading 95.03 is not consistent with HSN notes. The argument that heading 95.04 covers only games played in Casinos or in similar parlours also is not consistent with HSN notes which seeks to classify Snakes and Ladders, Chess, Draughts etc in heading 95.04. Any way the present proceedings is to decide the classification based on guidelines issued by the Hon Apex Court after hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... game like the popular dumb shararat (or what is the good word?) except that clue is given by drawing and not by action. This game involves giving clues by drawing which another person of the same team can understand. The skill of the first person in drawing and the skill of the other person in understanding the drawing are at test. This is not a case where clues are given as part of the rules of game. So I consider that in this case also there is no clue involved. However this issue whether clues are given in the game is relevant only for 5 items (out of which Pictionary is one item), where the appellant is claim the items to be puzzles. 21. Going by the above understanding it can be seen that none of the 26 of items including Pictionary passes the test of puzzle laid down by the Apex court in Pleasantime Products Vs. CCE-2009 (243) ELT 641 (SC) (para 13) for considering the item to be a puzzle. This judgement is referred to as the judgement hereinafter. My finding with reference to each of the twenty six items in the matter of criteria for deciding whether an item is a puzzle is tabulated below: S. No Item Whether outcome is predetermined Wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... word game also defines, in certain context, instrumentalities used in playing them. According to Stroud s Judicial Dictionary, a game is a form of a play or sport especially a competitive one, played according to rules and decided by skill and chance. According to Words and Phrases, Permanent Edition, the instruments by which chance may be developed and upon which skill may be exercised are also games - such as cards, dice, balls, figures, letters, checks etc. Therefore in a game there is a trial of skill or chance between two or more contesting parties according to some rule(s) by which one may succeed or fail. It is a contest for success, for a trial of chance or skill and it embraces every contrivance which has for its object sport, recreation or amusement. These are the various dictionary meanings of the word game . Applying the dictionary meaning, we are of the view that Scrabble is a board game. It is not a puzzle. In the circumstances, it falls under Heading 95.04 and not under sub-heading 9503.00 of the CETA. 23. All the items except Mould Paint and out of the 26 items satisfy the criteria of trial of skill or chance between two or more contesting parties accor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly a toy was made for adults rather than children, however, by 19th century the word came to denote a child s play-thing. According to Encyclopaedia Americana toys are tools of the human child, training him in physical skills, developing his imagination and stimulating his thinking. Predominantly, it is a play-thing. Toys imitate in miniature the world familiar to children. According to Encyclopaedia Americana, educational toys includes kits for building structures such as bridges and geodesic domes. Miniature railways on tracks are educational toys. However, with the change in educational methods in the 20th century the pattern of toys has undergone a change. Advance thinking in child welfare has influenced the shape of toys and special standards of safety and hygiene are enforced today. Kindergarten methods have influenced the pattern of toys and introduced building blocks and constructor sets, colour mosaics and educational jigsaws into the definition of the expression educational toys . However, in 20th century also soft toys remain popular like teddy bear . In 20th century vinyl plastic and foam rubber has revolutionized the toy industry and has communal toys - climbing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of Travel Ludo, Travel Chinese Checkers and Travel Snakes and Ladders. However these are just boards suitable for playing the concerned game during Travel with no change in essential nature of the game played with respective names. This cannot be considered as miniature of the respective game board and considered to be reduced sized models. So I agree with the finding of my Ld. Brother that these are games classifiable under 95.04.90. 27. Now I would like to examine other items which have educational value and it will fall under the category of educational toy. The items I propose to cover are 1) City of Games (Paris), 2) City of Games (London), 3) City of Games (USA) and (4) City of Games (India). The first two games teach children about places which have historical or other importance in the two cities. In the case the latter two products it teaches about places and its produce of USA or India as the case may be. The predominant nature of the games is educative in nature. The Apex Court has ruled that educational jigsaws merit classification as educational toy as per the guideline in para 21 of the order of the Apex Court in Pleasantime Product (Supra). In this context I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om bomb expert in each group teaches the other group members about the development of the atom bomb. Each student in each group educates the whole group about her or his specialty. Students are then tested on what they have learned about World War II from their fellow group member. What is the benefit of the jigsaw classroom? First and foremost, it is a remarkably efficient way to learn the material. But even more important, the jigsaw process encourages listening, engagement, and empathy by giving each member of the group an essential part to play in the academic activity. Group members must work together as a team to accomplish a common goal; each person depends on all the others. No student can succeed completely unless everyone works well together as a team. This "cooperation by design" facilitates interaction among all students in the class, leading them to value each other as contributors to their common task. 28. In the context of such changing methods of education which have been taken note of by the Hon Apex Court also in para 20 of the judgement the four items mentioned above are to be classified as educational toys. So I agree with the finding given by my Ld. Bro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... then over. Zipper Tokens Zipper tokens help you move farther by adding to your die roll. Each Zipper token you use adds 1 to your roll. To use a Zipper token, turn it facedown after you roll. You may use as many of your tokens as you wish, but only those which are faceup. For example, if you roll a 1, you may use 2 Zipper tokens to move 3 spaces. GAMEBOARD SPACES . If you land on this space by exact count and you have any Zipper tokens turned facedown, you may turn one of them faceup again. If al your Zipper tokens are faceup, do nothing. Your turn is over. . If you land on this space by exact count, you may trade places on the gameboard with any other player. Just swap spaces with the chosen pawn and follow the directions, if any, on that space. Your turn is over. . If you land on this space by exact count, move to any STOP! PICK UP 1 PART space. Follow the directions for landing on that space. Your turn is over. . If you land on this space by exact count, take 1 Machine Part card from any player. If no players have Machine Part cards, do nothing. Your turn is over. . If you land on the Professor Nimnul space by exact count, you mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... "D" are the same colors for all machines and therefore do not have to match any other cards. NOTE: If you find yourself with extra Machine Part cards, hang on to them!. They'll come in handy when you land on a Professor Nimnul space or when an opponent lands on a STEAL space!. WINING THE GAME The first player to complete a Magic machine with 6 cards wins the game!. The back ground story given is of no significance in playing the game or winning it. For winning this game the winner has to collect six pieces satisfying certain rules. This game has no educational value but is a competition based on chance and skill. This is just in the nature of the game of Monopoly. It has more competitive element than snake and ladder. It does not satisfy any of the criteria laid down by the Apex Court for toys. 30.2 Duck Tales Disney The product literature of this item is reproduced below: CONTENTS :Gameboard, 7 Playing pieces with plastic stands, 1 Spinner, 4 Treasure tokens, 8 Wild Cards Uncle Scrooge and his nephews are after a tropical island treasure. Big Time Beagle, Magica De Spell and Flintheart Glomgold are after them! Can they escape to the helicopter with the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ece to capture it-or away from your own playing piece, to avoid getting captured. Move Bad Guys as follows: To move a Bad Guy onto the path from its Hiding Space, take either of the 2 paths the arrows point to. A Bad Guy can pass another Bad Guy as it moves. If a Bad Guy ends its move on a space occupied by another Bad Guy. It must move to the next open space. "If a Bad Guy lands on or passes a playing piece, it captures the playing piece! See CAPTURING, below. SHORTCUTS Playing pieces and Bad Guys may both use any log or bridge as a shortcut. To use a shortcut, move from the space on one side of the log or bridge, directly to the space on the other side. Do not count the log or bridge as a space. CAPTURING A Bad Guy can capture a playing piece in 2 ways: 1) When a Bad Guy lands on or passes a playing piece. 2) When a playing piece lands on or passes a Bad Guy. If your playing piece gets captured, move it immediately to the capturing Bad Guy's Hiding Space. Any number of playing pieces can share a Hiding Space On your next turn, spin as usual, then take either of the 2 paths the arrows point to. COLLECTING A TREASURE T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim is to try to capture as many, geese as possible so that not enough geese are left on the board to be able to capture the fox. Game play : Place the Geese and Fox in position as shown in the figure and decide which player will play for the fox and which player for the geese. The player who is playing for the Geese moves during his turn along a line - either forward or sideways to a vacant adjacent point. The geese cannot move diagonally or back-wards. The player who is playing for the fox, moves during his turn to an adjacent vacant point either forward, backward, sideways or diagonally. The fox can catch the goose by jumping in a straight line over the goose to the next unoccupied point. In this case, the goose jumped over by the fox will be removed from the board. The fox has to try to catch as many geese as possible in one go. The fox also cannot jump over two consecutive or more geese in one go. Winner The Geese win if they : a) Capture the fox completely i.e. making any move impossible for the fox. b) Occupy all nine "home points" of the fox. The Fox wins if he captures as many geese so that not enough geese are left to be captured b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... you go beyond the last card laid out, then you skip your turn and stay put where you are. 4) You always have to connect the card drawn from the pile to the card which was laid down last. 5) If you land on one of the compartments of the a) "bull" card (i.e. the card with the picture of the bull on it); move forward the same number of positions by which you landed. b) "hay-wagon" card (i.e. the card with the picture of the hay-wagon on it); nobody is allowed to pass you as long as you have not passed the haywagon card. Pay attention !only one car is allowed to stand on each and every compartment of this card. c) "Geese" or "Sheep" card (ie. the card with the picture of geese or sheep on it); You have to skip one turn. 6) As soon as the "turning point" card which is the last card of the route has been laid down on the table, you turn with your car around the turning point and follow the way back to the Start / Finish card. The Winner The player who is the first to arrive with his car on the way back to the "Start / 'Finish" card is the WINNER. This is a game just like Snakes and Ladders the major difference being that the game is played with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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