REPORTABLE

IN THE 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)

J U D G M E N T

S. H. KAPADIA, J.

1. 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 judgment today.  

The question in both sets of civil appeals, however, is common as far as the game  

“Scrabble/Upwords” is concerned.   

2. 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.  

3. 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).  

They are as follows:

(i) Snake and Ladder.

(ii) Monopoly.

(iii) Scrabble/Upwords (in terms of our judgment delivered today in M/s.  Pleasantime Products (supra))

4. 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).  

Therefore,  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.

5. Accordingly,  civil  appeals  filed by the  Department  are  allowed with  no  

order as to costs.   

……………………………J.                                    (S.H. KAPADIA)

……….………………….J.                                     (AFTAB ALAM)   

New Delhi;

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November 12, 2009.

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