9911796707
TMI Blog2008 (9) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... of the three products in dispute, namely, "Scrabble Deluxe/ Original/ Classic/ Regular" under CETH 9504.90 as parlour games and rejecfng the claim of the assessees for classification as Puzzle or Educational Toy" under CET sub-heading 9503.00 and not recording any finding on classification of the remaining two products, namely, Scrabble Junior and Scrabble Dice. (ii) In distinguishing the Tribunal's order in M/s. Funskool India Ltd. v. CCE, Goa - 2004 (166) E.L.T. 241 holding that the game 'Upwards' (which is similar to Scrabble) is classifiable under Heading 95.03 by holding that, in the case of present applicants, there is no dispute that 'Scrabble' is played in parlours, in homes/house and clubs, holiday resorts, etc., specially when i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceed to record our findings on the classification of the above two products. 3.1 'Scrabble Junior' consists of a box, board, tiles, racks, instructional booklet, bag and pad; the board is double sided; one side is printed with words that are linked together and each word is illustrated and the other side is multicoloured for forming interlocking words as in the case of 'Scrabble Original'. The object of the first side of the board is to cover the letters in each word on the board with matching letter tiles; when all the words on the board are covered the player with most counters is the winner. From this it is clear that 'Scrabble Junior' which is meant for children is also a word game which is similar to the conventional 'Scrabble Origi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the applicants that an apparent error arises in holding that the plea of bona fide belief, that 'Scrabble' was exempt from payment of duty, is not available to the assessees as they themselves sought clarification from the proper officer on 5-9-1994, for the reason that the present assesses did not seek any such clarification on any date. However, this in no way alters our finding that the extended period of limitation is available to the department for the reason that the assessees were guilty of suppression in not disclosing the basic information, namely, viz, name of the game manufactured by them i.e., Scrabble. 6. As regards penalty under Section 11AC we agree with the applicants that an obvious error in upholding such penalty fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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