https://www.taxtmi.com/caselaws?id=75254 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. en-us Thu, 12 Nov 2009 00:00:00 +0530 Fri, 02 Apr 2010 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75254 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. Case-Laws Central Excise Thu, 12 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75254