Tariff classification under Chapter 95 turns on the article's nature, not the player's age; three board games were classed accordingly.

For tariff classification under Chapter 95 of the Central Excise and Tariff Act, 1985, the nature of the article as a toy, puzzle or game is the proper test, not the age of the player. Applying that principle, Snake and Ladder, Monopoly, and Scrabble/Upwords were classified as games under Heading 95.04. The Department's age-of-player criterion was rejected as an incorrect basis for distinguishing toys, puzzles and games. The remaining items required fresh examination on the correct legal test, so the matter was remitted to the Tribunal for de novo consideration.

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Issues: Classification of the specified items under Heading 95.04 of the Central Excise and Tariff Act, 1985, the correctness of the age-of-player test for distinguishing toys, puzzles and games, and the scope of remand for the remaining items.

Analysis: The Court held that Snake and Ladder, Monopoly, and Scrabble/Upwords are classifiable as games under Heading 95.04 of the Central Excise and Tariff Act, 1985. It further held that the Department's test based on the age of the player was not a correct criterion for distinguishing toys, puzzles and games under Chapter 95. As the controversy in relation to the remaining items required fresh examination in light of the correct legal test, the matter was sent back to the Tribunal for de novo consideration.

Conclusion: The classification of the three named items was answered in favour of the assessee, while the remaining dispute was remitted for fresh decision.

Final Conclusion: The decision affirms the applicable tariff classification for the three identified items and requires reconsideration of the balance of the goods by the Tribunal on the correct legal basis.

Ratio Decidendi: For tariff classification under Chapter 95, the proper test is the nature of the article as a toy, puzzle, or game, and not merely the age of the player.

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