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2009 (11) TMI 4 - SUPREME COURTSnake and Ladder. – Monopoly - Scrabble/Upwords – classification – the tests to distinguish toys, puzzles and games in the context of Chapter 95 of the CETA - held that - The tests applied by the Department, namely, age of the player, is not correct – matter remitted to tribunal for denovo consideration - "Scrabble/Upwords" is a game falling under Heading 95.04 of CETA
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