REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

I.A. Nos. 8-10 of 2009 in CIVIL APPEAL NOs. 3460-3462/2004

The Commissioner of Central Excise,  Goa & Anr.       … Applicant (s)

Versus

M/s. Funskool (India) Ltd. & Anr.      … Respondent(s)

O R D E R

1. In  view  of  factual  errors  committed  through  

oversight  in  stating  particulars  of  items  in  dispute  

(though  there  is  no  mistake  in  recording  findings/  

conclusion), we recall our order dated 12th November, 2009  

in Civil Appeal Nos. 3460-3462 of 2004 in the case of  

Commissioner  of  Central  Excise,  Goa  &  Anr.  v.  M/s.  

Funskool (India) Ltd. & Anr. (“FIL” for short).

Accordingly, IA Nos. 8 – 10 of 2009 in Civil Appeal  

Nos. 3460-3462 of 2004 stand allowed.   

2. By consent, Civil Appeal Nos. 3460-3462 of 2004 are  

taken up for hearing and disposed of.

3. By our judgment dated 12th November, 2009, in the  

case of M/s. Pleasantime Products and Anr. v. Commissioner  

of Central Excise, Mumbai – I [Civil Appeal Nos. 4309-4311

....2/-

- 2 -  

of  2008],  this  Court  held  that  the  product  “Scrabble/  

Upwords” is classifiable under CSH 9504.90 of the First  

Schedule to the Central Excise and Tariff Act, 1985.  The  

said  CSH  9504.90  comes  under  CH  95.04  which  refers  to  

“Articles for funfair, table or parlour games, including  

pintables, billiards, special tables for casino games and  

automatic bowling alley equipment”.  In the afore-stated  

judgment,  we  have  taken  the  view  that  the  product  

“Scabble/  Upwords”  falls  under  CH  95.04  and  we  have  

rejected  the  argument  of  the  assessee  that  the  said  

product fell under CSH 9503.00 which refers to the words  

“other toys; reduced-size models; puzzles of all kinds”.  

The  decision  in  the  case  of  M/s.  Pleasantime  Products  

(supra) was given on 12th November, 2009.  On that day, the  

connected matter was M/s. FIL (supra).

4. The appeal filed by the Department in the case of  

M/s. FIL (supra) dealt with 34 items (and not with 12  

items as mentioned in our order dated 12th November, 2009,  

which is now recalled).  We may state that three out of 34  

items dealt with Scrabble/ Upwords, Monopoly, Snake and  

Ladder.   Applying  our  judgment  in  the  case  of  M/s.  

Pleasantime Products (supra), we hold that the said three  

items, namely, Snake and Ladder, Monopoly and Scrabble/  

Upwords  stand  classifiable  under  CH  95.04  of  Central  

Excise and Tariff Act, 1985.   

5. Subject  to  the  question  of  limitation,  we  have  

discussed hereinafter, we remit the case to the Tribunal  

with the request to examine as to whether each of the  

remaining 31 items  would stand  covered by CSH 9504.90 or

...3/-

- 3 -  

by CSH 9503.00.  For that purpose, the Tribunal needs to  

apply the tests which we have enunciated in our judgment  

in the case of M/s. Pleasantime Products (supra).   

6. Now, coming to the question of limitation, we are  

of the view that, on facts and circumstances of this case,  

in respect of first show-cause notice dated 23rd November,  

2001, the claim of the Department has got to be confined  

to the period after October, 2000, and that too, if at all  

the  decision on  merits in  the matter  of classification  

goes against the assessee.  As regards second show-cause  

notice  dated  1st May,  2001,  the  said  notice  is  within  

limitation  and,  therefore,  the  Department  would  be  at  

liberty to proceed in accordance with law.

7. Before  concluding,  we  may  clarify  that  we  have  

recalled our order dated 12th November, 2009 only to bring  

about clarity in our order.  We could have corrected our  

order easily by incorporating the correct number of items.  

However, we thought it best to recall the order and to re-

dictate the said order for the sake of clarity.

8. Accordingly,  the  Civil  Appeals  filed  by  the  

Department are allowed with no order as to costs.

......................J.            [S.H. KAPADIA]

......................J.            [AFTAB ALAM]

New Delhi, January 25, 2010.