THE COMMISSIONER OF CENTRAL EXCISE, GOA & ANR. versus M/S. FUNSKOOL (INDIA) LTD. & ANR.

THE COMMISSIONER OF CENTRAL EXCISE, GOA & ANR. versus M/S. FUNSKOOL (INDIA) LTD. & ANR.

'Scrabble/Upwards', 'Monopoly', and 'Snake and Ladder' are classifiable under CH 95.04 and not CH 95.03, following the principle of the Supreme Court in Pleasantime Products. The classification of the remaining 31 items is remanded to the Tribunal, which shall apply the tests enunciated in Pleasantime Products....

Source-derived case information.

Parties
Appellant: The Commissioner of Central Excise, Goa & Anr.; Respondent: M/s. Funskool (India) Ltd. & Anr.
Jurisdiction
India
Judgment Date
25 January 2010
Procedural Posture
Civil Appeal / Order on Recall and Clarification, Final Disposition of Appeal
Outcome
Civil appeals allowed. Order dated 12.11.2009 recalled and clarified. Classification of 3 items decided; matter remitted to tribunal for the other items. No order as to costs.
Legal Topics
Classification of Goods, Tariff Classification, Limitation Period Under Show Cause Notice, Remand to Tribunal
Indirect Taxation Central Excise Classification of Goods Tariff Classification Limitation Period Under Show Cause Notice Remand to Tribunal

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Summary, issues, holding and outcome

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Parties

The Commissioner of Central Excise, Goa & Anr.

Appellant

M/s. Funskool (India) Ltd. & Anr.

Respondent

Procedural Posture

Civil Appeal / Order on Recall and Clarification, Final Disposition of Appeal

Legal Issues

  1. 1 Whether 'Snake and Ladder', 'Monopoly', and 'Scrabble/Upwards' are classifiable under Chapter 95.04 or 95.03 of the Central Excise and Tariff Act, 1985.
  2. 2 To what extent the Department's show-cause notices are barred by limitation.

Ratio Decidendi

'Scrabble/Upwards', 'Monopoly', and 'Snake and Ladder' are classifiable under CH 95.04 and not CH 95.03, following the principle of the Supreme Court in Pleasantime Products. The classification of the remaining 31 items is remanded to the Tribunal, which shall apply the tests enunciated in Pleasantime Products. Limitation restricts the Department's claim under the 23.11.2001 show cause notice to the period after October 2000, and the 1.5.2001 notice is within limitation.

Court Disposition

Civil appeals allowed. Order dated 12.11.2009 recalled and clarified. Classification of 3 items decided; matter remitted to tribunal for the other items. No order as to costs.

Orders

  • Three items ('Snake and Ladder', 'Monopoly', 'Scrabble/Upwards') classifiable under CH 95.04 per Pleasantime Products judgment.
  • Classification of remaining 31 items remanded to tribunal to determine under CSH 9504.90 or 9503.00, applying tests from Pleasantime Products.