Central Excise, Goa & ANR. Vs. M/S. Funskool (India) Ltd. & ANR 
INSC 1725 (12 November 2009)
SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NOs.3460-3462
of 2004 The Commissioner of Central Excise, Goa & Anr. ... Appellant (s)
Versus M/s. Funskool (India) Ltd. & Anr. ... Respondent(s)
This batch of civil appeals is filed by the Department against the
decision of CESTAT dated 23.1.04 in Final Order Nos. 103 to 105 of 2004. These
are virtually cross appeals to civil appeals filed by the assessee bearing
Civil Appeal Nos.4309-4311 of 2008 - M/s. Pleasantime Products & Anr. v.
Commissioner of Central Excise, Mumbai-I, in which we have delivered the
question in both sets of civil appeals, however, is common as far as the game
"Scrabble/Upwords" is concerned.
In this batch of civil appeals filed by the Department we are
concerned with classification of 12 items falling within the declaration filed
by M/s. Funskool (India) Ltd.
We make it clear that the following three items are classifiable
under Heading 95.04 of the Central Excise and Tariff Act, 1985
("CETA", for short).
Scrabble/Upwords (in terms of our judgment delivered today in M/s.
In our judgment in M/s. Pleasantime Products (supra), we have
broadly indicated the tests to distinguish toys, puzzles and games in the
context of Chapter 95 of the CETA. The tests applied by the Department, namely,
age of the player, is not correct as indicated in our judgment in M/s.
Pleasantime Products (supra).
we remit this case to the Tribunal for de novo consideration in accordance with
law. It is made clear that the Tribunal will decide the controversy only with
regard to nine out of 12 items. We once again declare that
"Scrabble/Upwords" is a game falling under Heading 95.04 of CETA.
Accordingly, civil appeals filed by the Department are allowed
with no order as to costs.
.................................J. (S.H. KAPADIA)
................................J. (AFTAB ALAM)
November 12, 2009.