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Classification (HSN Code) for "Scrabble"-Interpretation of Tariff ( 9403 or 9504) |
As per the prevalent law and classification Apex court has held that, " the expression Scrabble " fall under Sub-Heading 9504 and not under 9403 of the Tariff Act. The two main elements of "Scrabble" are - chance and skill. These elements are absent in a toy. Hence even a "Junior Scrabble" is not an educational toy. It is a game. It remains a board game and in the context of the placement of the entries in Chapter 95. In our view, even "Junior Scrabble" will come under Chapter Heading 95.04 of the CETA.
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