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Scrabble is a board game, It is not a puzzle
Case Law Details
- Case Name
- M/s. Pleasantime Products and Anr Vs Commissioner of Central Excise, Mumbai-I (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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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 ...
