2006 (4) TMI 27

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..... 21-4-2006 - [Order] - This appeal has been filed against OIA No. 162/2003 dated 20-10-2003 passed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. The appellants manufacture plastic spring bangles and clear them without payment of duty. The short point is the classification of the impugned goods. According to the appellants, the impugned goods would be 'Toys' falling under .....

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..... resembling number of bangles put together and the same is an article of amusement for children. Children normally play with the springs. The items are not sold in bangle stores but generally sold by foot-path vendors and vendors attending annual fairs and weekly markets. The learned Advocate relied on judgments rendered in the case of Funskool (India) Ltd. v. CCE, Goa - 2004 (166) E.L.T. 241 (T) .....

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