Scrabble is a board game, It is not a puzzle

This batch of civil appeals filed by the assessee involves common issue of classification of branded word game “Scrabble” – whether the product “Scrabble” is classifiable under sub-heading 9503.00 or sub-heading 9504.90 of the First Schedule to the Central Excise and Tariff Act, 1985 “Scrabble” will not fall in the category or class mentioned in sub-heading 9503.00, namely, “puzzles of all kinds”.(Para 14) “Scrabble” is a board game. It is not a puzzle. In the circumstances, it falls under Heading 95.04 and not under sub-heading...