2015 (1) TMI 984

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..... gster, 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. - E/2715-2716 & 3694/2003-Mum - - - Dated:- 31-7-2014 - Shri Ashok Jindal, Member (J) and P.S. Pruthi, Member (T) Shri Rakesh Goyal, Addl. Commr. (AR), for the Department. Shri Gajendra Jain, Advocate with Rajesh Ostwal, C.A., for the Assessee. ORDER Revenue has filed these appeals against the impugned orders. The respondents have also filed cross-objections. The respondents have also filed miscellaneous application in the cross-objection filed .....

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..... respondent s own case reported in 2014-TIOL-983-CESTAT-MAD. Wherein the Tribunal has held that the following items are classifiable under Chapter Heading 95.03 : (a) Game of Games (b) City Games (Paris) (c) City Games (London) (d) Game of States (e) Game of States (New) (f) Mould and Paints Remaining items were held to be classified under Chapter Heading 95.04, therefore, the issue has attained finality. In these circumstances, Revenue s appeals be allowed to that extent. 4. On the other hand, the ld. Counsel appearing on behalf of the respondents supported the applications and submits that they have taken new grounds in the applications which is legal in nature that they want to avail the ben .....

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..... circumstances, we allow the miscellaneous application filed by the respondents. 8. We, further find that in respondent s own case this Tribunal at Chennai Bench 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. 9. 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. a .....

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