Supreme Court of India

The Commissioner of Central Excise, Goa & Anr. v. M/s. Funskool (india) Ltd. & Anr.

Neutral citation
Reported as [2010] 2 S.C.R. 68
Bench S.H. Kapadia and Aftab Alam JJ.
Decided 25 January 2010

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

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, G 1985.

Judgment, page 3

From the headnote

Central Excise and tariff act, 1985: First Schedule - Chapter 95 - Heading 95. 04 - Items 'Snake and Ladder', 'Monopoly' and 'Scrabble/Upwards' - 0 Classification of- Order of Supreme Court dated 12.11.2009 - Clarification of - The appeal filed by the Department dealt with 34 items (and not with 12 items as mentioned in the order dated 12.11.2009) - It is clarified that 3 out of 34 items dealt with 'Scrabble'fUpward: 'Monopoly' and 'Snake and Ladder' - Applying the judgment in Mis Pleasantime Products*, the· said three items, namely, 'Snake and Ladder', 'Monopoly' and 'Scrabble/Upwards' stand

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