IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH, CHENNAI
For approval and signature:
Hon’ble Shri P.K. Das, Judicial Member
Hon’ble Shri Mathew John, Technical Member
1.
Whether Press Reporters may be allowed to see the
Order for Publication as per Rule 27 of the CESTAT
(Procedure) Rules, 1982?
2.
Whether it should be released under Rule 27 of the
CESTAT (Procedure) Rules, 1982 for publication in
any authoritative report or not?
3.
Whether the Members wish to see the fair copy of
the Order?
4.
Whether order is to be circulated to the Departmental
authorities?
Appeal No. E/620/2002 & E/302/2003
(Arising out of Order-in-Original No. 14/Commr. Goa/CX/2002
dated 27.9.2002 passed by the Commissioner of Customs,
Mumbai)
1. M/s. Funskool (India) Ltd.
2. S.K. Padhi
Appellants
Vs.
Commissioner of Central Excise, Panaji, Goa
Respondent
Appeal No. E/722/2003
(Arising out of Order-in-Appeal No. KKS (19) 19/GOA/2002
dated 17.7.2002 passed by the passed by the Commissioner of
Customs and Central Excise (Appeals), Panaji, Goa)
Commissioner of Central Excise, Panaji, Goa
Appellant
Vs.
M/s. Funskool (India) Ltd.
Respondent
2
Appearance for the Assessee
Shri Arvind P. Datar, Senior Advocate
Shri Thirumal Rao, Advocate,
Appearance for the Department
Shri K.S.V.V. Prasad, JC (AR) and
Shri M. Rammohan Rao, DC (AR)
CORAM
Hon’ble Shri P.K. Das, Judicial Member
Hon’ble Shri Mathew John, Technical Member
Date of Hearing
: 19/23.09.2013
Date of Pronouncement:
10.2.2014
Interim Order No. 32 to 34/2014
Per P.K. Das
These appeals are taken up for hearing as per the
judgment/order dated 25.1.2010 of the Hon’ble Supreme Court
of India in I.A. Nos. 8 to 10/2009 in Civil Appeal Nos. 3460 to
3462/2004 [Commissioner of Central Excise, Goa & Anr. Vs.
M/s. Funskool (India) Ltd. & Anr.] whereby the Hon’ble Court
directed 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
3
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 after filing of classification
declaration No. 1/2000-2001 dated 1.4.2000. The Assessee by
their letter dated 19.8.2000 furnished the Department detailed
product literature-cum-instruction sheets, how to play the
games. On 17.11.2000, the Central Excise officers visited the
Assessee’s factory and after scrutiny of the products, it appears
that some of the items could be classified under Sub-Heading
No.9504.90 of CETA, 1985 @ 16% ad valorem instead of
9503.00 nil rate of duty as claimed by the Assessee.
2.1
A show-cause notice dated 1.5.2001 was issued by the
Range Superintendent of Central Excise, Panaji, Goa, proposing
to classify 1 - 21 items under sub-heading No. 9504.90 and the
4
item No. 22 namely Mould & Paints under sub-heading 8480.10
chargeable
to
16%
ad
valorem
and
to
amend
the
classification/declaration No. 1/2000 dated 1.4.2000. It has also
proposed demand of duty of Rs.9,04,444.37 along with interest
and penalty for the period 1.4.2000 to 31.12.2000. It has been
alleged that the item at Serial No. 1 to 21 appears to be
classifiable under S.H. No. 9504.90, as the items are similar in
the nature to the Board games of Ludo / Snakes & Ladder /
Chess / Draughts. The item Serial No. 22 is mould / plastic
mould used for making different figures of fruit, vegetables etc.
Explanatory Notes to Chapter 84 of HSN mentioned that moulds
for mineral (Plaster of Paris) classifiable under SH 8480.10. The
name of the items are as under:1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
Beeline
Disney Telespin
Disney Sorry
Disney Chip N Dale
Game of Games
Duck Tales
Monopoly Junior
Pay Day
Hotel
City Games (Paris)
City Games (London)
Games of States (USA)
Games of States (India)
Travel Ludo
Travel Snakes & Ladders
Travel Chinese Checkers
Dragster
Stratego
Fox & Geese
Travel Chess & Draughts
Leverage
Mould and Paint
5
2.2
By
Order-in-Original
dated
28.9.2001,
the
Assistant
Commissioner of Central Excise, Panaji, Goa Division, confirmed
the demand of duty of Rs.9,04,444.37 along with interest and
imposed a penalty of Rs.90,000/- under Rule 173Q r/w Rule
9(2) for contravening Rule 9(1), 173F, 173G and penalty of
Rs.1,000/- for contravention of Rule 210 of the erstwhile Central
Excise Rules, 1944. He has also confirmed the classification of 1
to 21 items under sub-heading 9504.90 and other item 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
6
under Heading No. 95.04 with specific mention of “Snakes &
Ladders”. The names of the items are as under:1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
Pay Day
Games of Games
Talespin
Match & Move Memory
Upwards
Pictionary
Rally
Go to the head of the class
Chip N Dale
Monopoly
Junior Monopoly
Snakes & Ladders
2.4
It appears that the Assessee admitted the classification of
“Snakes & Ladders” before issue of Show Cause Notice and the
item “Monopoly” after issue of Show Cause Notice under subheading 9504.90. It was clarified by the Assessee that they
were manufacturing more than hundred items of toys and
games and wrong classification was escaped from their notice.
They paid duty along with interest.
2.5
In the meantime, the Commissioner (Appeals) by Order-
in-Appeal dated 17.7.2002, set aside the aforesaid adjudication
order dated 28.9.2001 passed by the Assistant Commissioner of
Central Excise, holding that all the 22 items listed in the said
adjudication
order
9503.00
the
of
would
CETA,
be
1985.
classified
Revenue
under
filed
sub-heading
Appeal
No.
E/722/2003 before this Tribunal against the said order passed
by the Commissioner (Appeals).
7
2.6
The Commissioner of Central Excise, Goa by Order-in-
Original dated 27.9.2002 confirmed the demand of duty of
Rs.60,77,451/- as proposed in the show-cause notice dated
23.11.2001. He has also imposed penalty of equal amount
under Section 11AC of the Central Excise Act, 1944 along with
interest. He has further imposed penalty of Rs.15,000/- on Shri
A.K. Padhi, Manager (Factory Accounts) of the Assessee under
Rule 26 of the Central Excise (No. 2) Rules, 2001. The Assessee
and Shri S.K. Padhi filed two appeals No. E/620/2002 and
E/302/2003 before this Tribunal against the adjudication order
passed by the Commissioner of Central Excise, Goa insofar as
demand of duty against 10 items out of 12 item except “Snakes
& Ladders” and “Monopoly”.
2.7
The Tribunal by Final Order No. 103 to 105/2004 dated
23.1.2004 allowed the appeals filed by the Assessee and Shri
S.K. Padhi in respect of 10 items and rejected the Revenue’s
appeal in respect of 22 items.
2.8
Revenue
filed
three
appeals
(C.A.
Nos.
3460
to
3462/2004) before the Hon’ble Supreme Court against the order
of the Tribunal. On 12.11.2009, the Hon’ble Supreme Court
heard these appeals filed by Revenue along with appeals on
similar issue filed by the other assessee in Civil Appeal Nos.
4309 to 4311/2008 (M/s. Pleasantime Products Ltd. Vs. CCE,
Mumbai). In the case of Pleasantime Products Ltd, the Hon’ble
8
Supreme Court passed a detailed judgment and dismissed the
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 subheading 9503.00, puzzle as claimed by the assessee or subheading 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 12 items falling
within the declaration filed by M/s. Funskool (India) Ltd.
3.
We make it clear that the following three items are
classifiable under Heading 95.04 of the Central Excise and
Tariff Act,1 985 (“CETA”, for short). They are as follows:(i)
(ii)
(iii
Snake and Ladder
Monopoly
Scrabble/Upwords (in terms of our judgment
delivered today in M/s. Pleasantime Products (supra)
4.
In our judgment in M/s. Pleasantime Products
(supra),we have broadly indicated the tests to distinguish
9
toys, puzzles and games in the context of Chapter 95 of
the CETA. The tests applied by the Department, namely,
age of the player, is not correct as indicated in our
judgment in M/s. Pleasantime Products (supra). Therefore,
we remit this case to the Tribunal for de novo adjudication
in accordance with law. It is made clear that the Tribunal
will decide the controversy only with regard to nine out of
12 items. We once again declare that “Scrabble/Upwords”
is a game falling under Heading95.04 of CETA.
5.
Accordingly, civil appeals filed by the Department are
allowed with no order as to costs.”
2.10 Revenue filed application before the Hon’ble Supreme
Court for incorporating the correct number of items in the above
Judgment. By Judgment/Order dated 25.1.2010, the Hon’ble
Court was pleased to pass the following order:“The appeal filed by the Department in the case of M/s. FIL
dealt with 34 items (and not with 12 items as mentioned in
our order dated 12.11.2009, which is now recalled). We
may state that three out of 34 items dealt with
Scrabble/Upwords, Monopoly, Snake & Ladder. Applying
our judgment in Pleasantime Products, we hold that the
said three items, namely, Snake & Ladder, Monopoly and
Scrabble/Upwords stand classifiable under CH 95.04 of the
CETA, 1985.
6.
Subject to the question of limitation, we have
discussed hereinafter, we remit the case to the Tribunal
with the request to examine as to whether each of the
remaining 31 items would stand covered by CSH 9504.90
or by CSH 9503.00. For that purpose, the Tribunal needs
to apply the tests which we have enunciated in our
judgment in Pleasantime Products.
7.
Now, coming to the question of limitation, we are of
the view that, on facts and circumstances of this case, in
respect of the first show-cause notice dated 23.11.2001,
the claim of the Department has got to be confined to 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.
10
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 case of Pleasantime
Products (supra). Thus, the Tribunal has to decide the matter as
per the specific direction of the Hon’ble Supreme Court.
3.1
It is submitted that in Pleasantime Products (supra), the
Hon’ble
Supreme
Court
discussed
the
scope
of
different
Headings of Chapter 95 at para 8 & 9 and also examined the
scope of toys and game at para 11 and concept of toys at paras
20 and 21. It is finally observed by the Hon’ble Supreme Court
that the tests are as under:(a)
(b)
(c)
(d)
Outcome is pre-determined in a puzzle but not in a game
There will be clues in a puzzle and not in a game
Luck lacks in a puzzle, unlike in a game
Element of chance and skill is absent in a toy
11
3.2
He submits that applying the above tests of Pleasantime
Products (supra), it would be seen that all the 31 items are
game and classifiable under Heading 9504 for the reason that
the element of chance and skill are present, outcome is not
predetermined and clues are not given. In support of his
contention, he placed a chart showing the description and
function of all the items.
4.
On the other hand, the submissions of the learned senior
Advocate on behalf of the Assessee are as under:(i)
The decision of the Hon’ble Supreme Court insofar as
classification of “Snakes & Ladders” and “Monopoly” under SubHeading No. 9504.90, the Assessee had accepted the said
classifications at show-cause notice stage and no appeal was
filed before the Tribunal.
(ii)
The Hon’ble Court decided the case of Pleasantime
Products (supra) in respect of classification of Scrabble and
Junior Scrabble and held that the said items had elements of
chance and skill to be treated as games and not puzzle/toys. In
the present case, the Hon’ble Supreme Court had not examined
the items in question and directed the Tribunal to examine the
whole issues in the light of observation made in the case of
Pleasantime Products (supra) in accordance with law. Thus, the
Tribunal has to consider all the issues including the observation
12
of the Hon’ble Supreme Court in the case of Pleasantime
Products (supra).
(iii)
In the case of Pleasantime Products (supra), the Assessee
claimed Scrabble and Junior Scrabble as ‘puzzle’ and ‘education
toy’ respectively. The Hon’ble Supreme Court at para 19
observed that from the pleadings of the assessee, the difference
between the game and puzzle had to be ascertained in three
factors.
(a)
(b)
(c)
In a puzzle, outcome is predetermined
Clues are given in the puzzle
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, colour mosaics and educational jigsaws? (paras
21 and 22)
(e)
Whether
the
items/products
amusement? (para 23)
are
tools
of
13
(f)
(v)
Whether the items/products have the element of
chance and skill?
There is a chance of overlapping the items games/toys in
the various features. In that case, the Hon’ble Court at para 23,
held that the test of pre-dominance would apply insofar as skill
was required in jigsaw puzzles and educational toys, these
would remain puzzles and toys and not games. Similarly, in
construction
kits,
skill
is
involved,
but
the
predominant
intentions are only recreation and stimulation of child’s thinking.
Relied upon the decision of the Hon’ble Supreme Court in the
case of BSNL Vs. Union of India – (2006) 3 SCC 1, paras 43 –
45 where it has been held that a composite contract could not
be broken up. If the party did not question separate rights
arising out of the contract, the test to decide whether contract is
one of sale or service has to be determined by dominant nature
test. It is contended that the predominant nature of the item is
relevant to decide whether an item is game or toy. The item
“Snakes and Ladders” requires rolling of dice and for that
reason
alone
all
the
products
involving
dice
cannot
be
considered as game, subject to above test.
(vi)
The finding of the Tribunal in its earlier order covered the
tests laid down in the case of Pleasantime Products (supra), as
under:(a) All the products are toys except snake and ladder
and monopoly which are also given up by the Assessee.
14
(b)
All the toys are meant for children.
(c)
The games are “replicas
covered under Heading 9503.
or
miniature
models”
(d) Heading 9504 covers competition games and games
for “gambling purposes” such as “dog-eat-dog; cut-throat
and aggressive” which are used by the children for
recreation, joy, entertainment and education and would
not fall under Heading 9504.
(e) The games in question are small items and not those
required to be played “in parlous or as articles of funfair or
in clubs”.
(f)
“Table games” implies that the game must be
grafted on the table, such as table tennis, roulette,
snooker, billiards etc. Therefore, the games under
consideration are not “table games”.
(g) “Parlour games” means that the games must be
played in a club or a parlour, and a measure of
competitiveness must exist. In the present case, the
games are played by the children for recreation which
cannot be treated as parlour games and would be properly
classifiable under 9503 as other toys.
(vii) The Department erroneously proceeded on the 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
15
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 SubHeading 9504.90 chargeable to 16% ad valorem duty. The
Assessee had not disputed the classification of “Snakes &
Ladders” and “Monopoly” in Notice dated 5.11.2001 under SubHeading 9504.90. The Hon’ble Supreme Court also upheld the
classification of the said two items and Scrabble/Upwards
(mentioned in Show Cause Notice dated 5.11.2001) under SubHeading 9504.90 of CETA, 1985. It is seen that 5 (five) items
are common in both Show Cause Notices, such as:- Pay Day,
Games of Games, Tale Spin, Chip N Dale and Junior Monopoly.
Thus, the dispute relates to 26 items out of 34 items as
proposed in both the show-cause notices.
5.1
The
Hon’ble
Supreme
Court
by
judgment
dated
12.11.2009 remitted these appeals to the Tribunal for denovo
consideration in accordance with law. Subsequent order dated
16
25.1.2010, the Hon’ble Court re-dictated the earlier order for
the sake of clarity and remitted the cases to the Tribunal with a
direction to examine as to whether each of 31 items (out of that
5 items are common in both the notices) would stand covered
by Sub-Heading 9504.90 or 9503.00 and the Tribunal would
apply the tests as enunciated in the case of Pleasantime
Products (supra).
6.
Before dealing with the details of each items, we may look
into the relevant portion of Chapter 95 of CETA, 1985 and its
scope as observed by the Hon’ble Supreme Court in Pleasantime
Products (supra) as under:“CHAPTER 95
TOYS, GAMES AND SPORTS REQUISITES;
PARTS AND ACCESSORIES THEREOF
Heading
No.
Subheading No.
Description of goods
Rate of
duty
(1)
95.01
(2)
9501.00
(4)
NIL
95.02
9502.00
95.03
9503.00
(3)
Wheeled toys designed
to be ridden by children
(for example, tricycles,
scooters, pedal cars);
dolls’ carriages
Dolls representing only
human beings
Other toys; reduced-size
(“scale”) models and
similar recreational
models, working or not;
puzzles of all kinds
Articles for funfair, table
or parlour games,
including pintables,
billiards, special tables
for casino games and
automatic bowling alley
equipment
Playing cards
Other
95.04
9504.10
9504.90
(emphasis supplied by us)
NIL
NIL
NIL
16%
17
8. The said chapter refers to “Toys, Games and Sports
Requisites; Parts and Accessories thereof” Heading Nos. 95.01,
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
Heading No. 95.04. Explanatory Notes of Heading 95.04 of HSN
are as under:“This heading includes:
(1) Billiards tables of various types (with or without legs)
and accessories therefor (e.g. billiard cues, cue rests,
balls, billiard chalks, ball or slide type markers). But the
heading excludes mechanical counters (roller-type and the
like) (heading 90.29), meters which employ a clock,
movement to indicate the time in play or the amount
payable based on that time (heading 91.06) and billiardcue racks (classified in heading 94.03 or according to their
constituent material).
(2) Video games (used with a television receiver or
having self-contained screen) and other games of skill or
chance with an electronic display.
(3) Tables of the furniture type specially constructed for
games (e.g. tables with a draught -board top).
(4) Special tables for casino or parlour games (e.g. for
roulette or for miniature horse races); croupiers’ rakes,
etc.
(5)
Table football or similar games
18
(6) Coin-or-disc-operated machines of the kinds used in
amusement arcades, cafes, funfairs, etc. for games of skill
or chance (e.g. machines for revolver practice, pintables of
various types).
(7) Automatic bowling alley equipment, whether or not
equipped with motors and electro-mechanical features.
For the purpose of this heading the expression “automatic
bowling alley equipment” applies not only to equipment
where the pins are arranged in triangular form but also to
other types (e.g. those I n which the pins are arranged in
a square).
(8)
Shittles and indoor croquet requisites.
(9) Sets comprising slot-racing motor cars with their
track layouts, having the character of competitive games
(10) Dartboards and darts
(11) Card games of all kinds (bridge, tarot, “lexicon” etc.)
(12) Boards and pieces (chessmen, draughtsmen, etc.)
for games of chess, draughts, dominoes, mah-jong, halma,
ludo, snakes and ladders etc.
(13) Certain other accessories common to a number of
games of this heading, for example, dice, dice boxes,
counters, suit indicators, specially designed playing cloths
(e.g. for roulette).”
7.
The learned Senior Advocate on behalf of the Assessee
submitted a chart of details of each item and claimed 7 items as
Educational Toy, 11 items as Toy, 2 items as Toy reduced size
model and 5 items as Puzzle. The item “Travel 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:-
19
(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 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 frames,
splash pools and sand trays.
21. Thus, going by the dictionary meanings of the word
“educational toy” one finds that “educational toys” remain
even today tools of amusement. They remain an object for
a child to play with. One needs to apply the predominant
test in such cases.”
In the present days, the toys and games of children are not
always mere items for fun and amusement. Some toys and
games would teach them basic money skills, help to understand
of spending, saving and investment of money. The children
would grow up with an early financial start.
20
(1) CITY GAMES (PARIS)
(2) CITY GAMES (LONDON)
(3) GAMES OF THE STATES (USA)
(4) GAMES OF THE STATES (INDIA)
All these items are similar in nature and therefore all are taken
up together.
According to Revenue:The nature of these games, Board Games like Ludo, where
counters are moved as per the outcomes of the thrown dice. It
is played as per the instructions on the card informing about
Paris, London, USA or India as applicable to each game.
The
player who gets the highest total number through won cards is
the winner.
Thus it is an educative and recreational Board
Games. Appear classifiable under CSH 9504.90 CETA, 1985. It
has elements of Chance / Luck, No fixed outcome, No clues.
Thus it merits to be considered as a game.
According to Assessee:Educational Toy - These games take the players through a tour
of the important locations of Paris, London, USA and India. On
reaching these places, the players are given cards and points,
which are then added up to determine the winner. The object is
to educate the player on the monuments of Paris, London,
States of USA and States of India.
21
Finding:(a)
The labels of game box of City Games (Paris) and City
Games (London) would show that it is an exciting way to know
Paris and tour of London with lots of fun and learning. The first
player throws the dice and moves his pawn as per the number
thrown. If the player lands on a numbered location, he picks up
a playing card from a pile, having the corresponding number.
The text given on the pink side of the card gives a brief
information about the location, which has 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
22
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 the
transport dial to Florida where there is a red disk. When the
blue player reaches Florida, the red player says that he is selling
oranges. The blue player spins the money dial and pays the red
player $500. The blue player puts the red disk in his truck and
draws a card that reads “Maine”. He moves to Maine and when
he reaches his destination, he puts the card on the bottom the
pile. The game continues until all of the product discs have been
removed from the board. It appears that the outcome is
predetermined. There is no skill. It would give knowledge to the
children about different States of USA.
(c)
The product literature of Games of the States (India)
shows an exciting discovery of India learn more about our
country as you buy and sell from state to state.
The object of the game is buy a product in one state and haul it
by truck to another state where you try to sell it at a profit. The
player with the most money at the end of the game is the
winner. Meanwhile you brush up your geography and general
knowledge. Each player takes a truck and three product discs of
the same colour.
Shuffle the State and Union Territory cards
23
and place them face down on the space marked ‘State Carus’.
Shuffle the chance card and place your product discs one each
in the three states. Spin the transport dial and move the truck
the number of spaces shown in the dial. Thus, clue is given in
the transport dial. There is a chance but no skill. The outcome is
predetermined. It would help the children to know the different
States of our country. All these items should be considered as
educational toy.
(5) MATCH & MOVE MEMORY
According to Revenue:- It is also a board game and the aim of
the game is to match the pictures space in the game board with
the picture cards. Elements of skill and chance.
According to Assessee:Educational Toy - Here, the players have to remember cards
that were drawn earlier so that they can match the card they
have
picked
up
with
those
cards.
The
outcome
is
not
predetermined. There are clues given. There is no chance, only
skill.
Finding:The label of game box indicates “Step ahead when you
remember what’s hiding where”? It is seen from the product
literature that in Match & Move Memory, fun object cards are
hiding. They match picture spaces on the game board. To move
ahead on the game path, your child must find the card that
24
matches the 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’s rules. When they land on a ‘pay day’
25
space, they must make payments or get money back. At the
end of the game, a player with the most cash wins the game.
The outcome is predetermined. Clues are not given. There is no
skill, only chance
Finding:Game rules indicate a word about deals and high finance. Way
to get ahead financial as to make deals. So take advantage
wherever you go. The time will probably come when you do not
have enough money on hand. By a deal or to pay your bills, pay
a neighbor or make a charitable division or instructed to make
then take out a loan. Roll the dice and move your token that
many times allow the calendar if you have recoded pay day of
the last month of play (according to the agreed upon number of
months). You retire from game and wait for all the other players
to finish. When all players have completed the agreed upon
number of pond, the player of the highest network, the most
cash – when all the players have landed that pay day of last
time wins the game. We do not find any material to treat the
item as educational toy. It has an element of chance / luck, no
fixed outcome, no clues. It should be considered as game.
(7) HOTEL
According to Revenue:This is Board game wherein playing pieces moves as per the
(car) moves as per the outcome of the thrown dice. Whereas
26
the car lands, the player follows instruction of the game.
Appears classifiable under CSH 9504.90. This facilities a classic
Card Board game involving economic transaction, building Hotel
chain etc. Game is to develop chain of hotels & drive out
Competitors. It has elements of competition, No fixed outcome,
Chance / Luck and No clues. Thus it merits to be considered as
a game.
According to Assessee:- Educational Toy
Each player chooses a car and places it on the start space.
Highest roller of the dice goes first. On your turn, roll the dice
and move your card forward to the spaces shown on the dice.
The object of the game is to buy the land, build hotels, build
main buildings and its extension, hotel entrances, recreational
facilities etc. one earns money when opponent player comes
into your area. Property title deeds are purchased from the bank
based on the price fixed on the title deeds. The play is governed
by certain specified rules like obtaining permission to build the
main building. Even player collects money from the bank while
passing through 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
27
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 and dice games and the outcome is not
predetermined. There is an element of luck/chance and skill.
These items may be considered as game. On the other hand,
the
learned
Senior
Advocate
on
behalf
of
the
Assessee
submitted that after considering the nature of the toys, there is
a chance of overlapping of games and toys. In that case, it
would be examined by applying predominance test as held by
the Hon’ble Supreme Court. He illustrated his submission that a
28
set of plastic cricket bat with ball available in the toy shop is
played by the children for amusement and fun. There is no
competition, chance or luck. But, a set of cricket bat and ball
available from the game shop is played as game. We find that
the Hon’ble Supreme Court in Pleasantime Products (supra)
discussed the word “game” and “toy” as under:“18. The word “game” in commercial sense means an article or
apparatus used in playing games. According to Words and
Phrases, Permanent Edition, the 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 subheading 9503.00 of the CETA.
*****
*****
******
*****
*****
20. According to “The Concise Oxford English Dictionary, Tenth
Edition”, a “toy” is an object for a child to play with, typically a
model or miniature, replica of something. The gadget or a
machine providing amusement is a toy. In 1914 even a car was
a toy for a rich man. According to Stroud’s Judicial Dictionary,
Fifth Edition, construction kits for 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
29
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 nature of the game on the basis of predominance test, as to whether the essential factor is mere
amusement and fun or there is competitiveness only.
(8) TRAVEL LUDO
(9) TRAVEL CHINESE CHECKERS
(10) TRAVEL CHESS & DRAUGHTS
All these items are similar nature and therefore all are taken up
together.
According to Revenue:These are improved version of Card Board Ludo, Chinese
Checker and Chess. Pieces are moved as per the outcome of
Dice.
These can be played while Traveling. HSN has clearly
specified Ludo, Chinese Checker and Chess as a Board Game of
CSH 9504.90.
All the items are classificable Under CSH
30
9504.90 of CETA, 1985. To be considered as a GAME, in view of
Hon’ble Supreme Court’s decision.
According to Assessee:- All the items are toy.
(a)
Travel Ludo - The objective is to get four coloured pieces
to the centre of the board by moving according to the dice. The
outcome is predetermined. Clues are not given. There is no skill,
only chance.
(b)
Travel Chinese Checker – The objective is to get all one’s
pieces to the opposite end by either moving one space, or
jumping over another piece. The outcome is predetermined.
Clues are not given. There is no skill, only chance
(c)
Travel Chess & Draughts are not mentioned in the chart
submitted by the learned Senior Advocate.
Finding:The instruction of play “Travel Ludo” would show that having
thrown a six, the first player may move a peg out of his corner
and on the coloured arrow square. As a player’s peg moves
around the board towards his own corner, it is moved along the
central coloured track towards triangle marked ‘home’. He must,
however, throw the exact number of spaces required to get his
peg home. Similarly, the instructions of Travel Chinese and
Checkers would show that for each player, place one set of six
coloured pegs on one of the points of the star showing the
colour. The first player to move all his pegs to the other side of
31
the star is the winner. The instruction of the Travel Chess would
show that each player takes it in turn to move his pieces,
playing on all the squares. There are various pieces namely,
King, Queen, Bishop, Knight, Castle and Pawns and the aim is to
capture (check) the opponents king. Similarly, the instruction of
Travel Draughts would show that the aim is to take all the
opponents pieces or to trap him so that he cannot move. On
close reading of the 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
32
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 Ladder.
In Disney Sorry, the movement of the playing pieces is
governed by the directions given on the picked cards. All are
classifiable under CSH 9504.90 CETA, 1985. It has elements of
Chance/Luck and no fixed outcome.
So, it merits to be
considered as a GAME.
According to Assessee:All are toys. In Chip N Dale, players must move around the
board, as per the dice and collect six machine parts to complete
a machine. The first player to do so is the winner. The game is
entirely based on dice and no skill is involved at all. The
outcome is predetermined. There are clues and no skill, only
chance. In Duck Tales Disney, the objective of the game is to
reach the finish as soon as possible, by using dice. The only
choice players have to make is in which direction to move their
piece. The outcome is predetermined. There are no clues given.
Since the game is only based on dice, there is no skill, only
chance. In Disney Sorry, players must go around the board and
collect as many sorry cards as possible. The players move
33
according to dice. The outcome is predetermined. There are no
clues given. Since the game is only based on dice, there is no
skill only chance.
Finding:(i)
The
background
history
of
Scrabble
as
narrated
in
Pleansatime Products (supra) would show that it was intended
as game, as mentioned below:“When the Great Depression left architect Alfred Mosher Butts
out-of-work, he decided to invent a board game. He did his
market research and produced a document entitled “Study of
Games”. He concluded that there are three kinds of parlour
games: “number games”, such as dice and bingo; “move
games”, such as chess and checkers; and “word games”, such
as anagrams. He stated that “it is curious that while two of the
three kinds of table games has yielded such interesting
developments, the third has produced nothing better than
anagrams”. Thus Butts wanted to create a game that combined
the vocabulary skills of crossword puzzles and anagrams, with
the additional element of chance. The game was originally
named Lexico, but Butts eventually decided to call the game
“Criss-Cross Words”. “Scrabble” which means “to grope
frantically”, was trademarked in 1948”.
(ii)
The game instruction of Chips N Dale, would show that the
story is “Chip-n-Dale’s enemy, professor Nimul has used his evil
genius to build a machine which can control the minds of the
children 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
34
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 animals, sea etc. The object of
the game is to put the first player to reach the finished steps
with a treasure token. At first the players should move the
building pieces towards the treasure space to collect their
tokens. After collecting a token, each player makes a dash for
the finished steps: move the building piece as follows:*
You can move in any direction along the path but never
move onto the same space twice on one turn.
*
You may pass other player’s playing pieces, as you move,
if you end your move on a space occupied by another
player’s playing piece, move your playing piece to the next
open space.
*
If you land on or pass a Bad Guy, you get captured.
35
The outcome is predetermined insofar as you have to reach the
FINISH SPACE to treasure island. There is no clue. It requires
skill and chance.
(iv)
Rules of Disney Sorry are that the first player draws the
top card from the draw pile and reads the instructions. He is
looking for one or two cards to start a playing piece out on the
track, if he fails to turn up, either of these card his turn is over.
If this card is drawn, follow the instruction and draw another
card. It appears that clue is given when the player draws the
cards and reads the instruction. No skill is required as it
depends on the drawing of the cards and instructions. It
depends upon the favourable card of the player, so there is
luck/chance. There is no indication in the literature and
instructions that it is providing amusement to children.
(v)
The learned Authorized Representative submitted that all
the items are like Ludo, Snakes & Ladders. It is seen from the
game introduction of Ludo and Snakes & Ladders that the main
element of games are competitiveness and there is no mention
of any amusement and fun. But, on perusal of instructions of
play of Chip N Dale and Duck Tales Disney and the nature of
play, it is evident that the building of machine in Chip N Dale
and to search treasure island in Duck Tales Disney are mainly
fun or amusement of the children and the game rules are also
simple and no such alertness, ability and acumen is required
36
like Ludo, Snakes and Ladders. The instruction of play of Disney
Sorry does not show any such fun or amusement to children.
Hence, Chip N Dale and Duck Tales Disney cannot be considered
as
Game.
But,
we
agree
with
the
learned
Authorized
Representative that Disney Sorry is 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.
nine, have points.
Geese either capturing fox occupy all
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
37
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 if it captures as many geese. No
skill is required. The label of game box, instruction of simple
play rule would show that it is mainly giving fun and amusement
of children to capture fox or geese and it is not required calm
and cool mental state and ability like Draught. It cannot be
considered as game.
(15) LEVERAGE
According to Revenue:Board Game of strategy similar to Draught.
As Draught is
classifiable under CSH 9504.90 as per HSN notes. The product
appears classifiable under CSH 9504.90 of CETA, 1985. To be
considered as a GAME for the reasons stated on left side
column.
According to Assessee:Toy - The players learn the art of balancing pieces on a balance.
There are three kinds of pieces – small, medium and large – and
each player tries to balance the board and move his pieces to
the safety zone. This is a ‘toy’ by the common parlance test, as
the aim is to teach the child the concept of equalizing weights
and balancing. There is no chance, only skill. Therefore, the
SC’s tests are also not satisfied.
38
Finding:The product literature indicates a game of strategy and
suspense. Players move their playing pieces forward while either
sacrificing or protecting them, in order to (1) tilt down the
opponent’s side of board to earn point pieces and (2) end the
game while ahead or equal in point pieces. At the beginning of
the game, the leverage board is completely balances and level.
As players move their pieces, the board becomes unbalanced
but stays level – until a player gains enough leverage to make
one end to drop and rest upon the table. Typically, the game is
ended when one player has moved all pieces of his removing
(uncaptured). Playing pieces into the opponent’s safety zone –
the winner is the player who has removed the most Point
Pieces. The outcome is not predetermined, skill is required and
also chance. It to be considered as strategic game.
(16) JUNIOR MONOPOLY
According to Revenue:It is similar to monopoly. The aim of the game is to be the
player with most money and game is played by rolling the dice.
For a similar item, already decided by Hon’ble Supreme Court in
Pleasantime Products Vs. CCE – 2009 (243) ELT 641 (SC)
39
According to Assessee:Toy - This game is different from Monopoly in the sense that the
players are given no choice or decisions to make. The entire
game is driven by the dice.
The outcome is not predetermined. 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
40
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 considered as a game.
According to Assessee:Toy – This is a reduced size model of a race cars. Conditions laid
down by SC cannot be applied, since the case is not that it is a
‘puzzle’.
Finding:The game rules show that the aim of the game is to be the first
to reach the finish with your car. Take the Start / Finish card
and the ‘turning point’ card from the card stack. The cards give
the clues of picture of bull, geese, sheep etc. There is a chance
but no skill. The player who is the first to arrive with his car on
the way back to the “Start / Finish” is the winner. It is not sets
comprising slot-racing motor cars with their track layout, having
the character of competitive game as mentioned in HSN. It is
predominantly a play thing, replica of car race, amusement of
children cannot be considered as game.
(18) DISNEY’S TALE SPIN:According to Revenue:It is a board game, also played by rolling the dice and moving
the duck pawns in a clock wise direction as per the spaces
shown in the game board. The winner is the one with most
41
cargo points cards. It has elements of chance and no fixed
outcome. Thus, it merits to be considered as a game
According to Assessee:Toy – In this game, the player must collect as many cargo
points as possible. The points are collected by the player falling
on certain spaces through turns of the dice, picking up cards.
The outcome is not predetermined, since no one knows who will
collect the most number of cargo points. There are no clues
given. Since the game is only based on dice, there is no skill,
only chance.
Finding:The game instruction indicates the aim of the game is to collect
the maximum number of cargo. HOW TO WIN – Each player
must total up his or her Cargo Point cards. The player with the
most cargo wins the game.
There is no clue, outcome is not predetermined. But, it is
predominantly a competition of collection of cargo point to win
the game rather than amusement and fun and can be
considered as game.
(19) MOULD & PAINT
According to Revenue:Plaster of Paris is put in the PVC mould to make different figures
of fruit, vegetables, funny faces, nature, Disney.
42
HSN Note clearly refers that mould for mineral (Plastic of Paris
etc.) in the making of a toy is classifiable under CSH 8480.10.
Thus, it appears these products correctly classifiable under
8480.10 of CETA, 1985
According to Assessee: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
43
provided and unfurl your creativity. It is seen from the product
literature that it would develop the creativity of the children by
making different items of fruits and vegetables. It cannot be
considered
as
game.
Sub-Heading
No.
8480.10
provides
“Moulding boxes for metal foundry”. The “Mould & Paint” cannot
be used for metal foundry.
(C) TOY: REDUCED SIZE MODEL:Sub-heading 9503.00 of CETA, 1985 coveres “other toys”;
reduced size (scale) models and similar recreational moulds”.
Explanatory Note (B) of Heading No. 95.03 of HSN provides:“Reduced
size
(“scale”)
recreational models.
models
and
similar
(20) GAMES OF GAMES
According to Revenue:This is a classic Board Game which contain 14 games which are
played as per some set rules. Point earned through each game
played by the player are cause to movement of the Pawns to
the squares. Appears to be classified Like Board games of ludo.
Here the movement of Counter (Pun) is governed by the points
earned while playing 14 games. Appears classifiable as Board
game under CSH 9504.90 of CETA, 1985.
It depends on movement of Pawns and movement of counter. It
has elements of chance and no fixed outcome. It merits to be
considered as a game.
44
According to Assessee:Toy; ‘reduced size model’ - This game contains various reduced
sized models of real life games such as golf, snooker, skittles,
etc. Players take turns to play each such game and the winner
of most of the games wins the game. Conditions laid down by
SC cannot be applied, since the case is not that it is a puzzle.
This is an amalgam of various real life games, whose size is
reduced to fit on a single board. This is a reduced size model
falling under Heading 9503.
Finding:It is a collection of 14 games, Skittles, Bowling, Snooker, Rink,
Hoopla, Golf, Roulette, World Chain, Roped Fire, Spy with my
eye, Game of numbers, Game 13, Score More.
The winner who is the first to reach the finished square wins the
game. It contains various games. This is an amalgam of various
real life games. It is predominantly a play thing. Toys imitate in
miniature the world familiar to children. This is reduced size
models of various games and should be considered under S.H.
9503.
(21) TRAVEL SNAKES & LADDERS
According to Revenue:Similarly classifiable as Board Games of CSH 9504.90 of CETA,
1985.
45
According to Assessee:Toy – The objective is to get all one’s pieces to the opposite end
by either moving one space, or jumping over another piece. The
outcome is predetermined. 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, cluechance 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 written
according to clues. [See: Encyclopaedia Britannica].
Similarly, a jigsaw puzzle is a contrivance for testing
46
ingenuity. In jigsaw puzzle there is a set of varied,
irregularly shaped pieces, which when properly assembled
form a map or picture. These are examples to demonstrate
that in a puzzle the outcome is fixed or pre-determined
which is not there in “Scrabble”. A person solving a puzzle,
unlike games, does not aim at wining by scoring more
points but aims at arriving at the solution by finding the
correct answer or by putting it together properly, and
winning or losing can only come by way of time taken in
solving the puzzle.
12. The other important difference is that in a “Scrabble”
there are no clues whereas in crossword puzzle, as stated
above, words are written according to clues.
13. One more distinguishing feature to be kept in mind is,
in “Scrabble” there is an element of chance and skill. The
player in “.Scrabble” gets lettered tiles to create words by
chance. According to The Concise Oxford English Dictionary,
Tenth Edition, Revised, “Scrabble” is defined as a board
game in which players use lettered tiles to create words in
crossword fashion. These tiles are initially kept in a pouch
from which every player picks up the tiles. This is pure
matter of chance. Further, apart from the element of
chance there is also an element of skill involved in
“Scrabble”.
(22) BEELINE
According to Revenue:Board game of skilled chance appears classifiable under CH. SH
9504.90 and not under CH. SH 9503.00 as claimed by the
assessee. Players take turns to place bees of a specific colour as
per rules. If they cannot place, they will loose. It has elements
of chance and no fixed outcome. Thus, it merits to be
considered as a game.
According to Assessee:Players take turns to place bees of a specified colour according
to certain rules. When the player cannot place a bee under
those rules, he looses the game. Outcome is predetermined.
47
Clues are given in the form of rules. Element of skill, no element
of chance
Finding:It appears from the game rules that the object of the game is to
play your Bees in the honeycombs so that other player cannot
plan their Bees in the honeycomb. The starter then places one
of his or her Bees in any cell of the honeycomb. A Bee can be
placed only in an empty cell. It is particularly aiming to win the
game 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.
48
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 player may not
touch his cars with his hand unless a car straddles a track or
jumps lanes. In this case, the car must be returned to its
starting position before that player continues. Note (9) of
Heading No. 95.04 of HSN includes “sets comprising slot-racing
motor cars with their track-layouts, having the character of
competitive games”. The product literatures shows it is a
competitive car racing in sets, would cover under Heading No.
95.04.
(24) STRATEGO
According to Revenue:The game is a board game played with pieces strategically to
attack the flag of the opponent to win. The game is similar to
strategy game like Chess.
Instead of King, Queen Bishop
Knight, Pawns etc. as in Chess, here pieces are called General,
Colonel, Lieutenants.
Appears classifiable under CSH 9504.90
of CETA, 1985 as HSN Note clearly specified Chess under CSH
49
9504.90.
This strategic Board is similar to Chess. To be
considered as a game, in view of its similarity to chess.
According to Assessee:Puzzle – In this game, players advance their pieces to try and
capture the enemies through various sets of maneuvers. This is
in the nature of a ‘puzzle’. Outcome is predetermined. Clues are
given. No element of chance, only skill.
Finding:The product literature indicates the classic game of battlefield
strategy insofar as plan for advance, challenge or opposition
and capture the enemy flat. The object of the game is that
stratego is a game where skillful planning, clever deception and
good memory work are used to defeat your opponent. Every
time you play, the battle is different. Your Marshal is your
strongest man but vulnerable if not protected from the Spy.
Your Scouts are weak but mobile and effective in discovering
your enemy’s manpower. You need the skills of Miners to disarm
enemy bombs, so don’t lose them all early in the battle. Plant
your bombs skillfully. They will protect the most precious piece
on the gameboard, your flag. You and your opponent alternate
turns. The red player moves first. On your turn you can do one
of the following: Move – one of your playing pieces to an open
adjacent space -
or Attack – one of your opponent’s playing
50
pieces. It is akin to chess game and would cover under SH
9504.
(25) PICTIONARY
According to Revenue:It is also a Board game and the object of the game is to identify
through sketched clues as many as necessary to advance 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
O
A
D
AP
Person/Place/Animal (or related characteristics)
Object (things that can be touched or seen)
Action (things that can be performed; events)
Difficult (challenging words)
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
51
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
starts. There is chance/luck to create words, a board game. It is
akin to Scrabble covered under SH 95.04.
(26) GO TO THE HEAD OF THE CLASS
According to the Revenue:It is also a board game and the aim of the game is to move the
squares in the board with test of the general knowledge through
question and answers. No literature. Element of skill & chance.
According to Assessee:Puzzle - In this game, players are asked general knowledge
questions that they must answer in order to get ahead to the
next class. The outcome is predetermined. There are clues
given. There is no chance, only skill
Finding:The product literature indicates the Fun Family Quiz Game with
over 1000 Brain-Testing Questions. The object of the game is
to answer questions correctly, and be first to reach the diploma
at the head of the Final Exam classroom.
The class rooms: There are 8 class rooms on the game board.
Each class room “teaches” a different subject: Language,
History etc. To move ahead, a player must answer questions
52
correctly in the subject ‘taught’ in the classroom he or she
currently occupies.
The Desks: Each desk on the game board represents a game
space. Players move ahead desk by desk, counting each desk as
a space. The dots and arrows connect the desks and classrooms
to form a path, which begins in the Language classroom and
ends at the diploma just beyond the Final Exam classroom. We
have seen that the game instruction contained Quiz Book on
different subjects, such as, Language, Science, Art & Music,
Mathematics, History, Literature, Geography,. The players are
solving the questions predominantly to arrive at the solution by
finding correct answer from the Quiz Book and therefore it
should be considered as educational toy rather than Puzzle.
8.
After examining each of the 26 items as above, as per
tests enunciated by the Hon’ble Supreme Court in the case of
Pleasantime Products (supra), Chapter 95 of the CETA, 1985,
HSN Notes and product literature and instruction of each item,
we are in a considered view that the following items should be
classified under 95.03:1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
City Games (Paris)
City Games (London)
City Games (USA)
City Games (India)
Match & Move Memory
Chip N Dale
Duck Tale Disney
Fox & Geese
Rally
Games of Games
53
11.
12.
Go To The Head of the Class
Mould & Paint
9.
All other items except mentioned 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)
Technical Member
(P.K. Das)
Judicial Member
54
Per Mathew John
12.
I have considered the order recorded by my Ld. Brother, the
arguments during hearing and also the case records especially the
product literature for each item and the rules of each game. Since I
am not in agreement with the finding given by Ld. Brother in matter
of classification of 4 items as recorded by Ld. Brother out of the 26
items in dispute, I am recording this separate order. Even in the case
of other items, I would like to record my findings separately because
the reasoning being adopted is not fully concurrent.
13.
Out of the 12 items for which my Ld. Brother has given a
finding in favour of classification under 95.03, I am not agreeing with
the classification in the case of the following disputed items:(i) ChipN Dale
(ii) Duck Tale Disney
(iii)
Fox and geese
(iv)
Rally
14.
In the case the above four items, I hold that the items are
classifiable under heading 9504.90. In the case of the other items, I
agree with the classification under heading 9503.00 as held by my
Ld. Brother though I differ slightly in findings given and I am stating
those.
15.
The history of these appeals and the directions given by the
Hon. Apex Court has been recorded by my Ld. Brother and I do not
repeat the same. Before proceeding with my finding, firstly I note
that all these items are marketed by the appellants as “Games” as
seen from the packing. However, this fact cannot be the sole criterion
55
in coming to the conclusion that all the 26 items are games
classifiable under heading 95.04 having regard to the fact that the
Hon. Apex Court has given specific directions as to how the issue is to
be examined in this de-novo proceeding.
16.
I
also
note
that
the
Apex
Court
in
an
order
dated
12-11-2009 in the case of appellant, made the observation that for
deciding the classification, the age of the players of the game cannot
be a criterion. Though this observation is not seen in the re-dictated
order dated 25-01-2010, this view of the Hon. Apex Court has to be
borne in mind while deciding the merits of the classification of items
presently under dispute.
17.
Before proceeding further, I want to observe that the contest
regarding classification of “Snakes and Ladders” given up by the
appellant is not merely a matter of a concession given by appellant as
argued by the Ld. Senior Advocate. The classification agreed to by
the appellant is what is prescribed by HSN notes. I note that HSN
notes
clearly
mention
that
Boards
and
Pieces
(chessmen,
draughtsmen, etc.) for games of chess draughts, dominoes, mahjong, 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
56
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 hearing both
sides in this dispute.
18.
At this stage, I would like to first record with the finding that
the item “Mould and Paint” is in the nature of a building substance to
make objects looking like fruits and vegetables and hence cannot be
classified as “Game”. This cannot be classified under chapter 84 as
claimed by Revenue and I agree with the finding of my Ld. Brother.
19.
The appellant has in the case of few items contested that
outcome of certain games (like Pay Day, Hotel etc) are predetermined and in certain games (like Bee Line, Stratego) clues are
given. I am not able to agree with these contentions. For this I state
my understanding of what is meant by a pre-determined outcome.
Puzzles like in the case of a cross-word, su do ko or a Rubic Cube, the
outcome for solving the puzzle is pre-determined and there is only
one solution. It is in such a situation that it can be considered to be a
case involving pre-determined outcome. In a game where the winner
is decided by a rule that the winner has to reach a specified place in a
board,or get higher points or similar criteria, following rules of the
game, it cannot a case of pre-determined outcome. Actually this issue
57
is relevant only in cases where the appellant is claiming the item to
be a puzzle that is only in respect of 5 items. However since there is
a claim in other cases also that the outcome is pre-determined I am
giving my finding on the issue. My finding is that in none of the items
outcome is pre-determined.
20.
Secondly rules of a board game cannot considered as “clues”
because any game has to be played according to rules. A clue exists
in the case of a cross-word puzzle. No clue exists in the case of su do
ko (This is mentioned only as an example and this is not an item in
dispute), because su do ko is played just by rules regarding the
numbers which should be there in the nine boxes in each row and in
each column and in each of the nine blocks. In the case of a jigsaw,
wherein a picture to be built using different pieces, the final picture
that has to emerge acts as a clue. Based on understanding of clue as
explained above there is no clue givenin any of the 26 items. There
can be a slight doubt in the case of the item “Pictionary”. In the case
of Pictionary a member of a team tries to give clues to another
member regarding the word to be deciphered using his drawing skill.
This is 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 drawingwhich 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
58
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
Whether
outcome is
predetermined
Whether
clues are
provided
Whether
chance plays a
role
Whether
Skill/knowledge
plays a role
No
No
Yes
No
No
No
Yes
No
No
No
Yes
No
No
No
Yes
No
No
No
No
Yes
5
Item
City of Games
(Paris)
City of Games
(London)
Games of States
(USA)
Games of states
(India)
Match An Move
Memory
6
Pay Day
No
No
Yes
Yes
7
Hotel
No
No
Yes
Yes
8
Chips N Dale
No
No
Yes
Yes
9
Disney Sorry
No
No
Yes
Yes
10
Duck Tales Disney
No
No
Yes
Yes
11
Fox and Geese
No
No
No
Yes
12
Leverage
No
No
No
Yes
13
No
No
Yes
Yes
No
No
Yes
Yes
15
Travel Ludo
Travel Chinese
Checkers
Travel Chess and
Draughts
No
No
Yes
Yes
16
Junior Monopoly
No
No
Yes
Yes
17
Rally
No
No
Yes
Yes
1
2
3
4
14
59
18
Disney's tale Spin
No
No
Yes
Yes
19
Mould and Paint
No
No
No
20
No
No
21
Games of Games
Travel Snake and
ladders
No
Depends on
the game
chosen to be
palyed
No
No
Yes
No
22
Beeline
No
No
No
Yes
23
Dragster
No
No
No
Yes
24
Stratego
No
No
No
Yes
25
Pictionary
Go to the head of
Class
No
No
No
Yes
No
No
Yes
Yes
26
22.
Yes
Now the question is to be decided is whether each of the items
can be considered as a game or a toy. The criteria for these are given
in paras 18, 19 and 20 of the judgement.
Para 18 of the judgement reads as under:
18. The word “game” in commercial sense means an article or apparatus used in
playing games. According to Words and Phrases, Permanent Edition, the 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 according to some rules by which one may succeed
or fail. As observed by the Apex Court a game is a contest for
success, for trial of chance or skill and it embraces every contrivance
60
which has its object as sport, recreation or amusement. So a game
cannot be classified as toy because there is some amusement in
playing it. So the argument of the appellant that the test laid down
by Apex Court cannot be applied is not correct for any item as far as
classification as game is concerned. Such contention can arise when
the appellant wants to contest that the item is to be classified as toy
and tests in para 19 0r 20 of the judgement are to be applied.
24.
The Apex Court recorded in the judgement that there may be
cases where a Game can have the nature of “Educational Toy” and
explained the scope of theword “Toy” and “Educational Toy” in para
19, 20 and 21 as under:
“19. In the alternative, it is the case of the assessee that they are also selling what
is called as “Junior Scrabble” which is an educational toy which falls in subheading 9503.00 of the CETA under the expression “Other Toys”. It is submitted
that “Junior Scrabble” has an element of playfulness and recreation. It is
submitted that it is not a process but an article a child can play and develop his
word power with the scrabble. It is submitted that “Junior Scrabble” is a pictorial
dictionary and in it every child has to put the character and arch after identifying
it. We find no merit in this contention. At the outset, it may be stated that
according to the pleadings “Scrabble” is a toy in the nature of a puzzle. This plea
indicates that even according to the appellant it is a “toy puzzle” and consequently
it can only fall in the category of “puzzles of all kinds”. However, as stated above,
“Scrabble” (a branded word game) is not a puzzle as in “Scrabble” there is no
fixed outcome, there is no clue as in the case of a puzzle and there is an element
of skill and chance.
20. According to “The Concise Oxford English Dictionary, Tenth Edition”, a
“toy” is an object for a child to play with, typically a model or miniature, replica
of something. The gadget or a machine providing amusement is a toy. In 1914
even a car was a toy for a rich man. According to Stroud’s Judicial Dictionary,
Fifth Edition, construction kits for making model are “toys and games”.
According to Encyclopaedia 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 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
61
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 frames, splash pools and sand
trays.
21. Thus, going by the dictionary meanings of the word “educational toy” one
finds that “educational toys” remain even today tools of amusement. They remain
an object for a child to play with. One needs to apply the predominant test in such
cases. Applying these tests, we are of the view that even a “Junior Scrabble” will
not fall in the category of “educational toys”. As stated earlier, the two main
elements of “Scrabble” are - chance and skill. These elements are absent in a toy.
Hence even a “Junior Scrabble” is not an educational toy. It is a game. It remains
a board game and in the context of the placement of the entries in Chapter 95
which we have discussed above, in our view, even “Junior Scrabble” will come
under Chapter Heading 95.04 of the CETA.”
25.
Thus the Apex Court has laid down the following tests to be
satisfied for classification as “toy”:(i) Is it a model or miniature or replica of something?
(ii) Is it a tool for training a child in physical skills, developing his
imagination and stimulating his thinking?
(iii)
Is it a kit for building structures?
(iv)
Is it an item like building structure blocks, constructor sets,
colour mosaics and educational jigsaws?
(v)
Is it a communal toy like climbing frames, slash pools and
sand trays?
26.
After considering the literature of the product “Mould and
Paint”, I have come to the conclusion that it satisfies test at (ii)
above. Item “Match and Move Memory Game” can be considered to
be predominantly for the purpose of improving the memory skills and
hence satisfying test at (ii). The fact that as per the product literature
this game can be played by one child by himself without involving a
competitor has also persuaded me to come to this conclusion. Item
“Game of Games” satisfies criteria at (i) above because the board
62
that is used looks like a miniature golf course.
The Board also
provides a miniature version of Snooker, Hooplah is taken into
account for coming to this conclusion though there are other games
which can be played using the Board and material provided which
games are purely in the nature of game with characteristics as
described in para 18 of the judgement. Thus I am agreeing with the
final outcome as recorded by my Ld. Brother for these items though
the reasoning is somewhat different. .
There is similar claim in
respect 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
63
(Supra).
In
this
context
I
looked
up
the
website
http://www.jigsaw.org/overview.htm and saw the following write up
about jigsaw class room
“Overview of the Technique
The jigsaw classroom is a cooperative learning technique with a three-decade
track record of successfully reducing racial conflict and increasing positive
educational outcomes. Just as in a jigsaw puzzle, each piece--each student's
part--is essential for the completion and full understanding of the final
product. If each student's part is essential, then each student is essential; and
that is precisely what makes this strategy so effective.
Here is how it works: The students in a history class, for example, are divided
into small groups of five or six students each. Suppose their task is to learn
about World War II. In one jigsaw group, Sara is responsible for researching
Hitler's rise to power in pre-war Germany. Another member of the group,
Steven, is assigned to cover concentration camps; Pedro is assigned Britain's
role in the war; Melody is to research the contribution of the Soviet Union;
Tyrone will handle Japan's entry into the war; Clara will read about the
development of the atom bomb.
Eventually each student will come back to her or his jigsaw group and will try
to present a well-organized report to the group. The situation is specifically
structured so that the only access any member has to the other five
assignments is by listening closely to the report of the person reciting. Thus,
if Tyrone doesn't like Pedro, or if he thinks Sara is a nerd and tunes her out or
makes fun of her, he cannot possibly do well on the test that follows.
To increase the chances that each report will be accurate, the students doing
the research do not immediately take it back to their jigsaw group. Instead,
they meet first with students who have the identical assignment (one from
each jigsaw group). For example, students assigned to the atom bomb topic
meet as a team of specialists, gathering information, becoming experts on
their topic, and rehearsing their presentations. We call this the "expert"
group. It is particularly useful for students who might have initial difficulty
learning or organizing their part of the assignment, for it allows them to hear
and rehearse with other "experts."
Once each presenter is up to speed, the jigsaw groups reconvene in their
initial heterogeneous configuration. The atom bomb expert in each group
teaches the other group members about the development of the atom bomb.
64
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
judgementthe four items mentioned above are to be classified as
educational toys. So I agree with the finding given by my Ld. Brother
on these items.
29.
Another item which can answer this test is the item by name
“Go to the Head of Class”. In this case the essential part of winning
the game is to give answers to specified questions under various
branches of knowledge. This game works almost like a quiz
competition. So it has an educational value and it is pre-dominant.
Though this is claimed to be puzzle by the appellant for the sake of
achieving a common thread of logic I agree with the finding of my Ld.
Brother that this item should be considered as an educational toy
under heading 95.03.
30.
Now let me state why I am not able to agree with finding of my
Ld. Brother in four cases. Let me take these cases one by one.
30.1 Chip N Dale
65
The product literature of this item is reproduced below:

“CONTENTS: Gameboard, die, 4 pawns, 4 pawn stands, 24 Machine Part
cards, 1 Model Machine, 12 Zipper tokens.
OUR STORY: Chip 'n Dale's enemy, Professor Nimnul has used his evil
genius to build a machine which can control the minds of children
everywhere. Luckily, the Rescue Rangers can make a magic machine from
everyday household objects to block the rays from the Professor's machine,
Can you help them?
OBJECT
Be the first to build your own Magic Machine.
THE FIRST TIME YOU PLAY
1. Carefully punch out the pawns. Machine Part cards, Model machine and
Zipper tokens from the cardboard platform.
2.
Fold each pawn along the fold line. Fold the small flap inside and fit
each pawn into a plastic stand.
SET UP
1. Choose a pawn and place it on the STOP! PICK UP 1 PART corner space
closest to you on the game board. All players do the same, with one pawn
per space. Place any unused pawns out of the game
2.
Shuffle the 24 Machine part cards and divide them into 4 even piles
of 6 cards each. Place each pile faceup on an orange rectangle.
3.
Take 3 Zipper tokens and place them faceup in front of you. All
players do the same Place any unused tokens out of play.
4.
Each player rolls the die. Highest roller goes first. Play continues to
the left.
GAME PLAY
WHAT TO DO ON YOUR TURN
Roll the die and move your pawn the number of spaces shown on the die.

Always move your pawn clockwise around the gameboard. More than 1 pawn
may share the same space.

Follow the directions, if any, on the space you land on. Your turn is 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.
66

If you land on the Professor Nimnul space by exact count, you must place 1
of your Machine Part cards back on any orange rectangle. If you have no
Machine Part cards, do nothing. Your turn is over.

This space is WILD! Your may use it to change paths, as shown in Figure 1.
As you pass through the WILD space, continue moving in the direction of the
arrow.
FIGURE 1
You rolled a 5, You may use the WILD space to change paths instead of
continuing on the path of gray line.
If you are able to land on the WILD space by exact count, move your pawn
to any space on the gameboard and follow the directions on that space. Your
turn is over.
 You must always stop on this space, even if you still have moves left on your
die roll. Take the Machine Part card from the top of the pile next to that
space (even if you don't need it) and place it faceup in front of you. If there
are no cards left on that space, do nothing. Your turn is over. See Building
Your Machine.
 Danger! Zap spaces!. You must count these spaces on your die roll but you
may never land on them. To avoid them, see the rules below.
 You must always stop on this space. On your next turn, you must roll 1 3 or a
6 to cross the Zap spaces.
 If you don't roll a 3 or a 6, you must wait and try again on your next turn. If
you have Zipper tokens that are faceup. You may add 1 or more of them to
your roll by turning them facedown) to make it a 3 or a 6
 You must roll a 3 or more to cross the Zap spaces. If you do not roll a 3 or
more, you must wait and try again on your next turn. If you have Zipper
tokens that are faceup, you may add 1 or more of them to your die roll to
make it a 3 or more.
Building Your machine
In order to win the game, you must be the first player to building a Magic
Machine. Your machine will be made up of 6 Machine Part cards.
To see that your finished machine will look like, take a look at the black and
white Model Machine from the cardboard platform.”
Notice the 2 cards marked "A" and "B" on the Model machine. The Machine
parts on these cards must be the same color in order for you to use them in
your machine. For example, if the part on card "" is red, then the part on
card "B" must also be red.
Cards "E" and "F" must also match by color, but they do not have to be the
same color as "A" and "B". In other words, "A" and "B" can be red, while "E"
and "F" can be blue.
Cards "C" and "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
67
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 gold?
OBJECT
To be the first player to reach the FINISH Space with a Treasure token.
SETUP
1. Carefully punch out the spinner and its 2 bases from the cardboard
platform. Assemble spinner as shown in Figure 1.
2. Carefully punch out the 7 playing pieces. Fold each one on the 'old line,
then fit it into a stand. Use black stands for the 3 "Bad Guy' playing pieces:
MagciaDe Spell, Flintheart and Big Time Beagle. Use coloured stands for
Uncle Scrooge. Huey Dewey and Louie.
3. Choose your playing piece - Scrooge, Huey, Dewey or Louie- and place it
on the Start Arrow. All players do the same. Place any extra playing pieces
out of the game.
4. Place the 3 Bad Guy playing pieces on their Hiding Spaces (their matching
gameboard circles) NOTE: No player "owns" the Bad Guys. Different
players will move them on certain turns.
5. Carefully punch out the 4 Treasure tokens and 8 Wild Cards. Stack one
token for each player on the gameboard Treasure Space. Deal 2 Wild Cards
faceup to each player. Place any extra tokens and Wild Cards out of the
game.
6. Each player spins the spinner. The player who spins highest goes first. Play
continues to the left.
GAME PLAY
On your turn, spin the spinner and move your playing piece the number of
path spaces shown on the spinner.
*If the spinner arrow points to 1,5 or 6, your turn is over (after you
move your playing piece.
68
*If the spinner arrow points to 2, 3 or 4, move the Bad Guy pictured on
that spinner space the same number of path spaces that you moved your
playing piece. Your turn is over. Always move your playing piece before
moving a Bad Guy.
MOVING YOUR PLAYING PIECE
Al first, players should move their playing pieces toward the Treasure Space,
to collect their tokens (see COLLECTING A TREASURE TOKEN). After
collecting a token, each player makes a dash for the FINISH Space! Move
your playing piece as follows:

You can move in any direction along the path - but never move onto the
same space twice on one turn.

You may pass other players' playing pieces as you move,if you end your
move on a space occupied by another player's playing piece, move your
playing piece to the next open space.

If you land on or pass a Bad Guy. you get captured! See CAPTURING.
MOVING A BAD GUY
Usually.you'll want to move a Bed Guy toward an opponent's playing piece 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
69
On your next turn.spin as usual. then take either of the 2 paths the arrows
point to.
COLLECTING A TREASURE TOKEN
You must collect a Treasure token before reaching the FINISH space. Collect
your token when you land on or pass the Treasure Space. Then continue
moving if you have any spaces left.
If your playing piece gets captured on the Treasure Space Collect your token
before moving to the Bad Guy's Hiding Space.
WILD CARDS AND WILD CARD SPACES
Wild Cards: These cards let you move any Bad Guy you choose on your
turn, no matter what you spin. Use a Wild Card as follows:
1. At the beginning of your turn, announce that you're using a Wild Card, and
flip the card facedown. Then announce which Bad Guy you're doing to move
2. Spin the spinner and move your playing piece as usual.
3. Now move your chosen Bad Guy the same number of spaces. If the
spinner arrow points to a different Bad Guy, don't move it-move only the Bad
Guy you chose to move.
You can never have more than two Wild Cards. A facedown Wild Card can't
be used again –unless you land on or pass a Wild Card Space!
Wild Card Spaces: Whenever you land on or pass a Wild Card Space. Flip
one of your facedown Wild Cards faceup. You may use this card again!
THE SAFE AREA
The five violet spaces near the FINISH Space are Safe Spaces. Bad Guys
aren't allowed on Safe Spaces-so once you reach area, you can't be captured!
HOW TO WIN To be the first player to reach the FINISH Space (not
necessarily by exact count) with a Treasure token, and you win the game!”
This game is essentially like snake and ladder except that in snake
and ladder the player can do nothing to avoid a snake which takesthe
away from the final winning position. Here in this game the Bad Guy
has the role of a snake. But player has some limited options by which
he can avoid a BAD guy. There is no reason why the classification of
this item should be different from that of “Snakes and Ladders”.It
does not satisfy any of the criteria laid down by the Apex Court for
toys.
70
30.3
Fox and Geese.
The product literature of this item is reproduced below:
“Contents : Game Board
13 Geese Tokens
1 fox token
No. of players: 2
One player plays for all 13 Geese
One player plays for the fox
Aim of the Game:
For the player playing for the Geese, the aim is to try and catch the fox or
occupy all 9 "Home points of the fox.
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.
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
by
the
fox
anymore.”
This game is in the nature of Draughts or Chess and more like
draughts than Chess because Chess is much more complicated. In
the game of Fox and Geese one side has one Fox to play with and the
opposite side has 13 Geese to play with. The movement rules for
both the pieces are different and the criteria for success or failure for
71
the two sides are different. The side playing Fox wins if the Fox
captures all the Geese following rules of movement of the game. The
side playing Geese wins if the Geese are able to occupy all the nine
home points of Fox or in a situation where any next move is
impossible for the Fox according to the rules for movement allowed to
Fox. So this game is likeDraughts but much less complicated than
Chess but essentially of the same nature. This cannot classified on
the basis of argument that it is a game where children get
amusement when Fox captures Geese. So I am not able to agree with
the finding that it is a toy for amusement as distinct from Draughts or
Chess. It does not satisfy any of the criteria laid down by the Apex
Court for toys.
30.4
Rally
The product literature of this item is reproduced below:
“Contents : 24 Road Cards
4 cars
1 dice
Aim of the Game :
To be the first to reach the finish with your car.
Preparations :
1. Take the Start / Finish' card and the "turning point" card from
the
card tack. ('Start Finish' card is the card showing the traffic
signal.
"Turning Point" card is the card showing the direction to take
a U turn)
2. Shuffle the remaining cards. Make a pile and put the pile face
upwards on the table. Put the 'turning point' card at the bottom of
the
pile.
3. Put the 'Start / Finish' card at the centre of the table and put the
cars
on top of it.
4. Take turns in throwing the dice. The one who throws the highest
starts
first - Move clockwise.
Game Play :
1) The first player will have to take a card from the top of the pile and place
it next to the Start / Finish card.
2) The next players on their turn may,
72
a) take the upper card from the pile, put it next to the card which
was
laid out last so that a route can be built up starting from the Start / Finish
card. OR
b) throw the dice and move the car towards as many compartments as
thrown by the dice.
3) If you throw that many points that 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 (ie. 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 a toy car of very small size to take
the role of a peg in the case of Snakes and Ladders. This game is
classifiable along with Snakes and Ladders which is specifically
mentioned in HSN. It does not satisfy any of the criteria laid down by
the Apex Court for toys.
31.
In the case of 14 items listed below I am agreeing with the
finding of the Ld. Brother that the following items are Games under
heading 95.04.
S. No.
Items
1
Pay Day
73
2
Hotel
3
Travel Ludo
4
Travel Chinese Checkers
5
Travel Chess & Draughts
6
Disney Sorry
7
Leverage
8
Junior Monopoly
9
Disney Talespin
10
Travel Snake and Ladders
11
Beeline
12
Dragster
13
Stratego
14
Pictionary
32.
While coming to the above view I have gone through the
product literature and the Rules of the game and the rule to
determine winner for each game and found it to satisfy the criteria
laid down by the Hon Apex Court in para 18 of the judgement. The
details of such rules of each game are briefly indicated in the order
recorded by Ld. Brother. I am not reproducing it because it only will
make this order bulkier without throwing any additional information.
33.
Further I agree with the finding of the Ld. Brother that the
following items are classifiable as toys in heading 95.03.
S.No.
Heading 9503
1
City of Games (Paris)
2
City of Games (London)
3
Games of States (USA)
4
Games of States (India)
5
Match & Move Memory
74
6
Mould & Paints
7
Game of Games
8
Go to the Head of Class
34.
As already recorded, in the following 4 items, there is a
difference of opinion with Member (Judicial) holding that these items
are classifiable under Heading 9503 while I am of the view that the
said four items are classifiable under Heading 9504.90
S. No.
Item
1
Chip N Dale
2
Duck Tale Disney
3
Fox and Geese
4
Rally
(MATHEW JOHN)
TECHNICAL MEMBER
35.
We, therefore, formulate the following questions of difference of
opinion for resolving the same by a third Member.
POINTS OF DIFFERENCE
a)
Whether the products (a) Chip N Dale, (b) Duck Tale Disney, (c)
Fox and Geese and (d) Rally are classifiable under heading
9503.00 as held by Judicial Member
(OR)
b)
Whether the products (a) Chip N Dale, (b) Duck Tale Disney,
(c) Fox and Geese and (d) Rally are classifiable under heading
9504.90 as held by Technical Member.
(Pronounced in court on 10.2.2014)
75
(MATHEW JOHN)
TECHNICAL MEMBER
(P.K.DAS)
JUDICIAL MEMBER
The Registry is directed to place the matter before the Hon'ble
President, CESTAT to nominate a third Member for resolving the point
of difference.
(MATHEW JOHN)
TECHNICAL MEMBER
(P.K.DAS)
JUDICIAL MEMBER