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2014 (6) TMI 131 - AT - Central ExciseClassification of Toys and Games as CSH 9504.90 as games as contended by the Revenue or by CSH 9503.00 as toy/puzzle - educational toys - toys and games of children - 1. Beeline 2. Disney Telespin 3. Disney Sorry 4. Disney Chip N Dale 5. Game of Games 6. Duck Tales 7. Monopoly Junior 8. Pay Day 9. Hotel 10. City Games (Paris) 11. City Games (London) 12. Games of States (USA) 13. Games of States (India) 14. Travel Ludo 15. Travel Snakes & Ladders 16. Travel Chinese Checkers 17. Dragster 18. Stratego 19. Fox & Geese 20. Travel Chess & Draughts 21. Leverage 22. Mould and Paint - Majority order. It is settled law that when a heading in the Central Excise Tariff is based on and is identical to a heading, the explanatory notes to that heading in the HSN have persuasive value for determining the scope of the same heading in the Central Excise Tariff, unless a different intention is indicated on the Tariff itself. Classification of the game ‘Fox & Geese’ - held that:- This game is more like the game of chess and involves skill and its outcome depends mainly upon the skill of the player. There is also an element of competitiveness. - this game has to be classified as a game under sub-heading 9504.90 of the Tariff. Other three games – ‘Chip N Dale’, ‘Duck Tale Disney’, and ‘Rally’, all these games are ‘board games’ i.e. are the games which involve movement of pieces on a premarked surface called ‘Board’ according to a set of rules and usually have a goal which a player aims to achieve. The contention of the appellant is that since in ‘Chip N Dale’, ‘Duck Tale Disney’ and ‘Rally’, there is no element of skill and outcome of these games is dependent only on chance, these games are purely for amusement of children and hence the same have to be treated as ‘toys’ covered by Heading 95.03. - this plea of the appellant is not correct. In terms of the criteria for ‘Games’, as prescribed by the Apex Court in its judgment in the case of Pleasantime Products Vs. CCE Mumbai-I (2009 (11) TMI 5 - SUPREME COURT), this game, which is a board game, has to be classified as a game under sub-heading 9504.90 of the Tariff. In view of majority order, the following items are classifiable as Toys under Heading 9503 of CETA, 1985:- 1. City of Games (Paris), 2. City of Games (London), 3. Games of States (USA), 4. Games of States (India), 5. Match & Move Memory, 6. Mould & Paints, 7. Game of Games and 8. Go To The Heads of Class. The other items, except as mentioned above, would be considered as ‘Games’ classifiable under Heading 9504 of CETA, 1985 and the demand of duty along with interest is upheld and the penalties are set aside. The Hon’ble Supreme Court directed that the demand of duty should be restricted for the normal period of limitation under Section 11A of the Central Excise Act, 1944 - personal penalty imposed on Shri S.K. Pathi set aside - Decided partly in favour of assessee.
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