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2016 (12) TMI 1382 - AT - Central ExciseBenefit of exemption N/N. 06/2002-CE dated 01.03.2002 - Climbers - Thriller Range - denial on the ground that the goods not fall under the category of sports goods - Held that: - the products in question are Climbers and Thriller which are used for children's play & games and are installed in playground & gardens. As far as for small children, these are sports equipment for their play - The lower authorities have contended that the sports which are played nationally and internationally only are the sports and play of the children in garden and playground, are not sports which is not agreed. For every age there are different type of plays & games, small children's sports is the games and plays which they play in the garden with the use of these equipment, therefore these are the sports activity for the children The equipment used in children's playground are falling under the classification of sports goods falling under Chapter 9506 as per Bureau of Indian Standards. Therefore there is no doubt that the product in question that being equipment used in children's playground are sports goods. Benefit of notification available - appeal allowed - decided in favor of appellant.
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