TMI Blog2016 (12) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... agreed. For every age there are different type of plays & games, small children's sports is the games and plays which they play in the garden with the use of these equipment, therefore these are the sports activity for the children The equipment used in children's playground are falling under the classification of sports goods falling under Chapter 9506 as per Bureau of Indian Standards. Therefore there is no doubt that the product in question that being equipment used in children's playground are sports goods. Benefit of notification available - appeal allowed - decided in favor of appellant. - Appeal No. E/1868/06-Mum - Order No. A/94522/16/EB - Dated:- 14-12-2016 - Mr. Ramesh Nair, Member (Judicial) And Mr. C.J. Mathew, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question, since not use for any games, are not sports goods . Being aggrieved by the adjudication order, the appellant filed appeal before the Commissioner (Appeals) which came to be rejected, therefore the appellant is before us. 2. Shri M.H. Patil, Learned Counsel for the appellant along with Shri Sachin Chitnis, advocate, submits that the product in question i.e. Climbers and Thriller are installed in the gardens/playground for the children for their plays and games; therefore it is clearly sports goods . He submits that the only exclusion for the purpose of exemption notification provided in respect of those goods which are used for general exercise. These goods are not used for general exercise but it is used by the children in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arefully considered the submissions made by both sides. We find that the products in question are Climbers and Thriller which are used for children s play games and are installed in playground gardens. We observe that these goods are admittedly for children s plays. Therefore as far as small children these are sports equipment for their play. We also observe that the lower authorities have contended that the sports which are played nationally and internationally only are the sports and play of the children in garden and playground, are not sports which we do not agree with the lower authorities. For every age there are different type of plays games, small children s sports is the games and plays which they play in the garden with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... play equipment installed in the park for children play are indeed sports goods . The explanatory notes to HSN in respect of Heading 95.06 reads as under:- (A) Gymnasium or athletic equipment, (B) Requisites for other sports and outdoor games (other than toys presented in sets, or separately, of heading 95.03), (1) to (11) ............................ (12) Equipment of a kind used in children s playgrounds (e.g., swings, slides, see-saws and giant strides). From the above it can be seen that equipment used in children s playground are falling under the classification of sports goods falling under Chapter 9506. Therefore we do not have any doubt that the product in question that being equipment used in children s p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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