TMI Blog1996 (12) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... H. Joglekar, Member (T)]. The appellants manufactured Playing cards classifiable under Heading 9504.00. In their two classification lists respectively dated 1-3-1986 and 1-4-1986, they claimed the benefit of Notification No. 73/86, dated 10-2-1986 which prescribed nil rate of duty on sports goods falling under Heading 95. They also filed a refund claim of the duty earlier paid by them wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letters issued by the Ministry of Sports and Youth Affairs (sic). Referring to the definitions of Games and Sports in several dictionaries, Shri Laxmikumaran claimed that these terms were inter-changeable and did not limit themselves to sports or games involving strenuous physical activity but also covered parlour games and games requiring exercise of intellect. He referred to the affidavit f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volved physical activity and would not cover articles of amusement such as playing cards. 4. We have carefully considered the submissions made before us by both sides. 5. The Assistant Collector had accepted the classification of `playing cards under the Heading 95.04 thereby acknowledging that playing cards were `games and sports requisites`. The issue here is whether the description occurri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts goods shops. As regards the Collector s observation that making classification regard should be had to the popular meaning, we observe that where the guidance can be had from the wording of the tariff itself, there is no need to go to the trade parlance. As we have observed above playing cards are specifically listed in the HSN under this tariff heading. Where the tariffs are aligned in view ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
