Classification under Heading 95.04: age of the player is not decisive; Snake and Ladder, Monopoly and Scrabble/Upwords fall within the tariff entry.

Classification under Heading 95.04 of the Central Excise and Tariff Act, 1985 was determined by applying the established distinction between toys, puzzles and games in Chapter 95. The age of the player was rejected as the decisive test for classification. On that basis, Snake and Ladder, Monopoly, and Scrabble/Upwords were held classifiable under Heading 95.04. The remaining items were not finally determined and were remitted to the Tribunal for fresh consideration confined to the nine surviving items.

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Issues: Whether the items in dispute were correctly classified under Heading 95.04 of the Central Excise and Tariff Act, 1985, and whether the age of the player could be treated as the decisive test for such classification.

Analysis: The Court applied the classification principles earlier indicated for distinguishing toys, puzzles and games under Chapter 95 of the tariff. It held that the age of the player is not the correct criterion for classification. On that basis, Snake and Ladder, Monopoly, and Scrabble/Upwords were held to fall under Heading 95.04. As the remaining items required reconsideration, the matter was remitted to the Tribunal for fresh determination confined to the nine surviving items.

Conclusion: Snake and Ladder, Monopoly, and Scrabble/Upwords are classifiable under Heading 95.04 of the Central Excise and Tariff Act, 1985, the age-based test is rejected, and the balance of the dispute is remitted for reconsideration.

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