Supreme Court of India

THE COMMISSIONER OF CENTRAL EXCISE, GOA AND ANR.versusM/S. FUNSKOOL (INDIA) LTD. AND ANR.

Citation: 2009 INSC 1232
Decided: 12 November 2009
Disposal: Appeal(s) allowed
Bench: S H KAPADIA

Holding

All three items – Snake and Ladder, Monopoly and Scrabble/Upwards – are classifiable under Heading 95.04 of the Central Excise and Tariff Act, 1985.

Summary

The Commissioner of Central Excise appealed against the CESTAT order that had classified three board games – Snake and Ladder, Monopoly and Scrabble/Upwards – as not falling under Heading 95.04 of the Central Excise and Tariff Act, 1985. The Supreme Court examined the criteria for distinguishing toys, puzzles and games under Chapter 95 and rejected the Department’s reliance on the age‑of‑player test. Referring to its earlier decision in M/s Pleasantime Products, the Court held that all three items satisfy the definition of a game and must be placed under Heading 95.04. Consequently, the Department’s civil appeals were allowed, and the matter was remitted to the Tribunal for a fresh consideration of the remaining nine items. No order as to costs was made.

Issues considered

Whether Snake and Ladder, Monopoly and Scrabble/Upwards are classifiable under Heading 95.04 of the Central Excise and Tariff Act, 1985.
Whether the age‑of‑player test is a valid criterion for classifying games under Chapter 95.

Legislation cited

Central Excise and Tariff Act, 1985

Subjects

central exciseclassificationgamesHeading 95.04Snake and LadderMonopolyScrabbleCESTATSupreme Court

Judgment

                          [2009] 15 (ADDL.) S.C.R. 887


    ~A_     THE COMMISSIONER OF CENTRAL EXCISE, GOA AND                     A
                               ANR.
                                         v.
                    M/S. FUNSKOOL (INDIA) LTD. AND ANR.
                     (Civil Appeal Nos. 3460-3462 of 2004)
                              NOVEMBER 12, 2009                             B
                     [S.H. KAPADIA AND AFTAB ALAM, JJ.]

               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" - C
           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.                                               D
              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, B. Krishna Prasad      E
          for the Appellants.

              M. Chandrasekharan, K.R. Nambiar, S. Ignatius for the
 ' l      Respondents.

               The Judgment of the Court was delivered by                  F
I               S.H. KAPADIA, J. 1. This batch of civil appeals is filed by .
          the Department against the decision of CESTAT dated 23.1.04
          in Final Order Nos. 103 to 105 of 2004. These are virtually cross ·
          appeals to civil appeals filed by the assessee bearing Civil · G
          Appeal Nos.4309-4311 of 2008 - Mis. Pleasantime Products,
          & Anr. vs. Commissioner of Central Excise, Mumbai-I, in which
          we have delivered the judgment today. The question in both sets '
          of civil appeals, however, is common as far as the game
                                       887                                 H
    888      SUPREME COURT REPORTS [2009] 15 (ADDL.) S.C.R.


A   "Scrabble/Upwards" is concerned.
                                                                          J..._
         2. In thls batch of civil appeals filed by the Department we
    are concerned with classification of 12 items falling within the              •
    declaration filed by Mis. Funskoo/ (India) Ltd.
B    "'  3. We make it clear 'that the following three items are
    classifiable under Heading 95.04ofthe Central Excise and Tariff
    Act, 1985 ("CETA"; for short). They are as follows:
                                                                          ·\_
           (i)     Snake and Ladder.                                              ~




c                  Monopoly .
          . (ii)
                                                                                  ,
           (iii)   Scrabble/Upwards (in terms of our judgment
                   delivered today in M/s. Pleasantime Products
                   (supra)
D
        4. In our judgment in Mis. Pleasantime Products (supra),          ,..
  we .have broadly indicated the tests to distinguish toys, puzzles        ...
  and games in the context of Chapter 95 ofthe CETA. The tests
  applied by the Department, namely, age of the player, is not
E correct as indicated in our judgment in M/s. Pleasantime .
  Products (supra). Therefore, we remit this case to the Tribur.a!
  for de novo consideration in accordance with law. It is made clear ·
  that the Tribunal will decide the controversy only with regard to
  nine out of 12 ·items. We once again declare that "Scrabble/
  Upwards" is a game falling under Heading 95.04 of CETA.              ..;
F
         5. Accordingly, civil appeals filed by the Department are
    allowed with no order as to costs.

    8.B.B.                                          Appeals allowed.

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