TMI Blog1983 (8) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the appellants were covered by the expression sports goods in Notification No. 55/75-Central Excise, dated 1-3-1975 issued under Item 68 of the Central Excise Tariff, and were consequently exempt from excise duty. 3. The Assistant Collector of Central Excise, in his Order-in-Original, had, relying on the Explanatory Notes to the Customs Co-operational Council Nomenclature (CCCN), held that rubber play balls could not be treated as sports goods , since such balls do not form part of standard sports equipment for various competitive games. His finding was upheld by the Appellate Collector. 4. In their appeal and at the personal hearing the appellants have made the following points :- (1) The lower authorities were not justifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... balls, including bladders and covers for such balls; water polo and similar valve type balls; balls for cricket tennis, golf, etc.) . Basically it was his contention that only such balls could be considered as sports goods. Balls for billiards and table tennis would be specifically covered under Heading No. 97.04, where these two games are mentioned. Accordingly billiard balls and table tennis balls could also be considered as spots goods . All other balls would be considered as toys falling under Heading No. 97.03, as indicated in the Explanatory Notes to that heading. According to him therefore the rubber play balls should be considered as toys and not as sports goods. 6. As regards that list of sports goods made out by the Spor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsidered as sports goods or not. In fact, there are a number of items in that list which it would be difficult to consider sports goods in the normal sense. Examples are athletic supporters, chessmen and chessboards, flying kites and accessories, and indoor games like ludo, monopoly and snakes and ladders. Even rubber balloons and walking sticks are included in this list. We would not therefore consider the inclusion of rubber play balls in this list as conclusive evidence that they are classifiable as sports goods . 9. However, purely as a matter of interpretation of the expression sports goods , we find it difficult to see why rubber play balls should be excluded, when for instance balls for football, cricket and other games a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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