Supreme Court · 2005 INSC 61 · Decided 3 February 2005
M/S. O.K. Play (India) LTD. v. Commissioner of Central Excise, Delhi-Iii, Gurgaon
- Court
- Supreme Court of India
- Citation
- 2005 INSC 61 · [2005] 1 S.C.R. 1069
- Case number
- CIVIL APPEAL No. 6980/2004
- Decided
- 3 February 2005
- Bench
- S.N. VARIAVA, AR. LAKSHMANAN, S.H. KAPADIA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act
Headnote
B Central Excise Tariff Act, 1985 : Excise goods--Classificalion of-Tests to determine-Discussed Tariff Heading 94.01 and 94.03-Play table, tables, activity desks and chairs-Classification of-Held: Even though 'toys' are meant for exclusive c use of children it cannot be placed in the category of notes thereto shows that 'toys' are miniature reproduction of articles used by adults like furniture, musical instruments-Hence, classifiable D as furniture' under Tariff Heading 94.01194.03. Tariff Heading 95.03-Swings, Slides, Fun Fliers and Rockers­ Classification of-Held : Reduced
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