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2008 (3) TMI 99 - AT - Central ExciseClassification of branded word game Scrabble – whether U/SH 9504.90 as a table or parlour game, as held by the excise authorities, or under CTH 95.03 as educational toy or puzzle, as contended by the manufacturers - It is not a toy, but it is a game so classifiable under SH 9504.90 – in declaration assessee mentioned that they are mfg. toys and puzzles - Non-mentioning of word ’scrabble’ in declaration filed shows that they were not under bonafide belief – demand not time barred
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