TMI Blog1999 (8) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... oys or puzzles of all kinds or under Chapter sub-heading 9506.00 as other sports whereas the Department held that the products manufactured by the appellants were appropriately classifiable under Chapter Heading 95.04. 2. Shri Joseph Vellapally, Sr. Advocate appearing for the appellants submits that the goods manufactured by the appellants are other toys or puzzles of all kinds under Chapter sub-heading 9503.00 or under Chapter sub-heading 9506.00 as other Sports . He submitted that the appellants had submitted two affidavits of the dealers stating that the product manufactured by the appellants are not Parlour games but they can be categorised as Toys or Games or Puzzles, that similar view was expressed in the other affidavit stati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ems are all games played in indoor sports; that all these games are played by families as well as institutions in competitive sports. Referring to the Dictionary meaning ld. Counsel submitted that a sport means An active pastime; diversion; recreation , that the Webster s Third New International Dictionary describes Sports as Something that is a source of pleasant diversion; a pleasing or amusing pastime or actively; Recreation . Ld. Counsel submitted that these goods are Sports Goods and that the only sub-heading where Sports is mentioned is sub-heading 9506 of the Central Excise Tariff Act, 1985. It was submitted by the ld. Counsel that a close reading of sub-heading 9506.00 reveals that it covers not only the articles and equip ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing down the description of the goods under Chapter Heading 95.06, it is very clear that only such items which involved physical activity and are used as sports or games, articles will be classifiable under Chapter 95.06. He submitted that the items in question appropriately fall under Chapter Heading 95.04 inasmuch that they may qualify for classification as articles for funfair, table or parlour games etc. He reiterates the findings of the authorities below. 5. Heard the rival submissions. Here the dispute is on two counts. The first is the classification of the goods and the second is admissibility of the benefit of Notification No. 81/90, dated 20-3-1990. We note that the claim of the assessee is that his goods are classifiable either ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en guidance for classification is inferred from wording of the Tariff itself. This decision though followed in the case of Shiv Packaging Corpn. reported in 1998 (103) E.L.T. 93 only helps in classification of the goods and does not lead us to conclude that all the goods falling under Chapter Heading 95.04 are sports goods inasmuch as sports goods invariably involved physical activity. 6. In the case of Sayee Industries, Madurai v. C.C.E., Madurai reported in 1983 (14) E.L.T. 2450, this Tribunal observed that rubber play balls are not toys but are sports goods; that sports means a game specially one involving bodily exercise; that games played with rubber play balls would undoubtedly involve bodily exercise. This finding of the Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Chapter Notes and Chapter Heading 95.04 in the HSN and since HSN cannot be ignored, therefore, chess board and pieces will be classifiable under Chapter Heading 95.04. In so far as Chutes Ladders are concerned, they are not sports goods and therefore, they cannot be treated as sports goods but may be classified under Chapter Heading 95.04. So also is the case that Games of Life, Checkers + 5 and Chinese Checkers, these are not sports goods as they do not require any bodily exercise in their use and therefore will be classifiable under Chapter Heading 95.04. 9. In so far as admissibility of the exemption under Notification No. 81/90 is concerned, we find that this notification for goods classifiable under Chapter Heading 95.04 stipulat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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