Sports goods exemption covers playground thrillers and climbers used by children in parks and gardens.

Thrillers and climbers manufactured and cleared as playground equipment were treated as falling within the expression "sports goods" under Notification No. 6/2006-CE, because they were used by children in parks and gardens and matched the Tribunal's earlier view on identical facts. The Tribunal relied on its prior decision in the assessee's own case, which had already attained finality, and therefore the exemption was available. On that basis, the demand was held not sustainable.

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Issues: Whether thrillers and climbers manufactured and cleared by the assessee were covered by the expression "sports goods" under Notification No. 6/2006-CE dated 1.3.2006 and thus entitled to exemption.

Analysis: The Tribunal followed its earlier decision in the assessee's own case on identical facts. It held that the goods were playground equipment used by children in parks and gardens, and that such equipment fell within the meaning of "sports goods". The Tribunal also noted that the issue had already been decided in favour of the assessee and had attained finality in earlier proceedings.

Conclusion: The goods were held to be eligible sports goods for the purpose of the exemption notification, and the demand could not survive.

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