TMI Blog2008 (3) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... ident and Shri K.K. Agarwal, Member (T) [Order per Jyoti Balasundaram, vice-President]. - The above appeals involve common issue of classification of branded word game "Scrabble" manufactured by M/s. Pleasantime Products (hereinafter referred to as PP) - whether under CET sub-heading 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. In the order impugned in appeal Nos. E/1554/02 and E/1553/02, the Commissioner has confirmed a duty demand of Rs. 22,72,233/- raised vide show cause notice dated 23-3-2001, under the proviso to Section 11A(1) of the Central Excise Act, 1944, together with interest at the appropriate Tate under Section 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to which a toy is a "thing to play with, especially for a child. According to the appellants, Scrabble is an educational toy for children, as it has been so designed that a child who has been initiated into the world of language and communication by introduction of alphabets, takes the next step of forming new and different words and thus learns and acquires a large vocabulary. They contend that it is an educational toy in the initial years, and becomes a kind of puzzle as the child becomes an adult. In support of this submission, affidavits from dealers, parents, school teachers and school principals were relied upon. The further contention of the appellants is that Scrabble is a puzzle word game as per the definition thereof in Collins ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minoes, mah-jong, halma, ludo. snakes and ladders etc." On the other hand, a puzzle involves only one individual who solves a puzzle. There is, therefore, no question of gain or loss as only one individual is involved. There is only one solution to a puzzle while in the case of Scrabble there is no single solution as different words can be formed on the Scrabble board depending upon the lettered tiles drawn by each player. 6 . The decision of the Apex Court in O.K. Play ( India ) Ltd. v. CCE - 2005 (180) E.L.T. 300 (S.C.) holding that toys are miniature reproduction of articles used by adults, like furniture, musical instruments etc. and that play table, activity' desks and chairs meant for exclusive use of children will not pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the light of the above discussion, we uphold the finding of the Commissioner that Scrabble is a parlour game falling for classification under CET sub-heading 9504.90. 8. As regards the plea of time bar raised in appeal No. E/1554/02, we note that in the declaration filed on 12-4-1996 in the prescribed proforma under Notification 13/92-CE., dated 14-5-1992, the appellants informed the department that they are manufacturing toys and puzzles falling under Chapter Heading 95.03 of the Schedule to the CETA, 1985. They also informed the department about mentioning brand name of their licensors, 'Spears' and 'Mattel', in addition to their own brand name "United Toys", on some of the toys. They have not mentioned the name of the game manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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