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2009 (11) TMI 5 - SC - Central ExciseScrabble classification games toys education toys puzzles - held that "Scrabble" 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. - "educational toys" remain even today tools of amusement - 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. - They did not mention the details of the game "Scrabble". Therefore, this conduct of the assessee clearly indicates that the assessee herein deliberately declared branded goods under sub-heading 9403.00 of the CETA to avoid any enquiry in the matter by the Department extended period of limitation can be invoked.
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