Supreme Court · 2009 INSC 1230 · Decided 12 November 2009
M/S. Pleasantime Products and ANR. v. COMMR. of Central Excise, Mumbai-I
- Court
- Supreme Court of India
- Citation
- 2009 INSC 1230 · [2009] 15 S.C.R. 851
- Case number
- CIVIL APPEAL No. 4309/2008
- Decided
- 12 November 2009
- Bench
- S.H. KAPADIA, AFTAB ALAM (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 11A(1)
Headnote
.B Central Excise and Tariff Act, 1985 - Chapter 95 - First -\ Schedule - Heading _95. 04 and 95. 03 - Tests to distinguish ~ toys, puzzles and games in the context of Chapter 95 - Test of common parlance - Dictionary meaning - Trade meaning - c Discussed - "Scrabble': - Classification of - Held: "Scrabble" is not a puzzle as claimed by assessee since therein 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 -;' - "Scrabble" is a board game and falls under Heading 95.04. b A.
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