2009 (11) TMI 4

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..... t – matter remitted to tribunal for denovo consideration - "Scrabble/Upwords" is a game falling under Heading 95.04 of CETA - 3460-3462 of 2004 - - - Dated:- 12-11-2009 - S.H. KAPADIA and AFTAB ALAM JJ. [Judgment S. H. Kapadia, J.]. - This batch of civil appeals is filed by the Department against the decision of CESTAT dated 23.1.04 in Final Order Nos. 103 to 105 of 2004. These are virtua .....

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..... ed today in M/s. Pleasantime Products (supra)) 4. In our judgment in M/s. Pleasantime Products (supra), we have broadly indicated the tests to distinguish toys, puzzles and games in the context of Chapter 95 of the CETA. The tests applied by the Department, namely, age of the player, is not correct as indicated in our judgment in M/s. Pleasantime Products (supra). Therefore, we remit this case .....

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