Broad construction of "sports goods" includes playing cards for exemption under the notification, securing consequential relief.

Playing cards were treated as covered by the expression "sports goods" for exemption under Notification No. 73/86 dated 10-2-1986. The Tribunal followed its earlier view that the phrase has a wide import and includes playing cards, and on that basis accepted the exemption claim. The operative effect was that the appellant obtained consequential relief, as the exemption was held available on the broader construction of the notification.

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Issues: Whether playing cards are covered as sports goods for the purpose of exemption under Notification No. 73/86 dated 10-2-1986.

Analysis: The Tribunal noted that the very question had already been decided in an earlier order, where the expression "sports goods" was held to be of wide import and to include playing cards. Following that decision, the Tribunal accepted the appellant's claim for the exemption.

Conclusion: Playing cards are covered by the expression "sports goods" in Notification No. 73/86 dated 10-2-1986, and the appellant was entitled to the consequential relief.

Final Conclusion: The exemption claim succeeded and the appeal was allowed with consequential relief.

Ratio Decidendi: Where the statutory expression "sports goods" is construed broadly, playing cards fall within its scope for exemption purposes.

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