Supreme Court of India
M/s. O.K. Play (india) Ltd. v. Commissioner of Central Excise, Delhi-iii, Gurgaon
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the Adjudicating Authority was right in classifying "Play Pool" under Tariff Heading 39.
Judgment, page 12
From the headnote
Central Excise Tariff Act, 1985 : Excise goods--Classificalion of-Tests to determine-Discussed Tariff Heading 94.01 and 94.03-Play table, tables, activity desks and chairs-Classification of-Held: Even though 'toys' are meant for exclusive c use of children it cannot be placed in the category of 'toys '-HSN heading and explanatory notes thereto shows that 'toys' are miniature reproduction of articles used by adults like furniture, musical instruments-Hence, classifiable as furniture' under Tariff Heading 94.01194.03. Tariff Heading 95.03-Swings, Slides, Fun Fliers and Rockers Classification
Where later benches applied it
Of those, 1 relied on
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