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2009 (11) TMI 93 - SC - Central ExciseClassification - (i) Snake and Ladder. (ii) Monopoly. (iii) Scrabble/Upwords – SC in M/s. Pleasantime Productshave 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 - Therefore, we remit this case to the Tribunal for de novo consideration in accordance with law. It is made clear that the Tribunal will decide the controversy only with regard to nine out of 12 items. We once again declare that “Scrabble/Upwords” is a game falling under Heading 95.04 of CETA. - Accordingly, civil appeals filed by the Department are allowed
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