Supreme Court of India
The Commissioner of Central Excise, Goa and Anr. v. M/s. Funskool (india) Ltd. and Anr.
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From the headnote
Central Excise and Tariff Act, 1985 - Chapter 95 - First Schedule - Heading 95. 04 - Games in context of Chapter 95 .- "Snake and Ladder";. "Monopoly" and "Scrabble/Upwards" - Classification of - Held: All the three items are classifiable under Heading 95.04 - Appeals filed by Department allowed. CIVIL APPELLATE JURISDICTION : Civil Appeal Nos. 3460-3462 of 2004. From the Judgment & Order dated 23.01.2004 in order Nos. 103-105 of 2004 of the Customs, Excise and Service Tax Appellate Tribunal 1 South Zonal Bench, Chennai. Gopal Subramaniam, SG, T.V. Ratnam, . Krishna Prasad for the Appellants.
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