TMI Blog2018 (6) TMI 374X X X X Extracts X X X X X X X X Extracts X X X X ..... s 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 - impugned goods eligible for exemption - appeal allowed - decided in favor of appellant. - Application No. E/EH/85244 & 85245/2018, In Appeal No. E/1934 & 1935/2012 - A/86335-86336 / 2018 - Dated:- 19-4-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) And SHRI C.J. MATHEW, MEMBER (TECHNICAL) Ms. Manasi Patil, Advocate for Appellant Shri A.B. Kulgod, Asstt. Commissioner (AR) for Respondent Per: Ramesh Nair The issue involved in the present appeals is that whether Thrillers and Climbers manufactured and cleared by the appellant are covered by the expression Spo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ames and plays which they play in the garden with the use of these equipment, therefore these are the sports activity for the children. As per the Bureau of Indian Standards also the following equipments have been categorized as sports goods . STANDARDS PUBLISHED Sl. No IS No. Title Reaffirmed Date Amd. 57 IS 6869 (Part 1): 1973 Playground equipment for parks: Part I General requirements 05 2000 58 IS 6869 (Part 2): 1973 Playground equipment for perks :Part II Horizontal bars ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve any doubt that the product in question that being equipment used in children's playground are sports goods'. We also find that there is force in the submission of the Learned Counsel on the fact that in the appellant's own case for almost entire period except the period involved in the present case either the demand was dropped the demand of the original adjudicating authority was set aside by the Commissioner (Appeals). In all such cases the department had accepted the orders and no further appeal was filed. In such a situation present demand will not sustain on this ground also. As per the above discussion, we hold that the goods i.e. Climber's and Thriller used in playground and garden for the purpose of children play ..... X X X X Extracts X X X X X X X X Extracts X X X X
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