M/S. O.K. PLAY (INDIA) LTD. versus COMMISSIONER OF CENTRAL EXCISE, DELHI-III, GURGAON
Play tables, activity desks, and chairs are more akin to furniture under Headings 94.01/94.03 and not toys under Heading 95.03; swings, slides, fun fliers, and rockers are toys under Tariff Heading 95.03; Play Pool is classifiable as 'Baths' under Heading 39.22; Department cannot invoke extended period of limitation under Section 11A(1) as classification lists were approved and no wilful suppression is established.
Source excerpt
- Excise tariff classification
- Extended limitation under central excise act