https://www.taxtmi.com/caselaws?id=86074 Playing cards classifiable under Heading 95.04 as games and sports requisites were treated as falling within the expression "sports goods" in Notification No. 73/86. The tariff wording, read with the Harmonised System of Nomenclature, showed no distinction between games and sports, and the Tribunal declined to confine the notification by trade parlance where the language was clear. An administrative circular supported the broader scope of the expression. On that basis, playing cards were held eligible for nil duty treatment and consequential refund relief. en-us Wed, 11 Dec 1996 00:00:00 +0530 Wed, 10 Aug 2011 10:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86074 Playing cards classifiable under Heading 95.04 as games and sports requisites were treated as falling within the expression "sports goods" in Notification No. 73/86. The tariff wording, read with the Harmonised System of Nomenclature, showed no distinction between games and sports, and the Tribunal declined to confine the notification by trade parlance where the language was clear. An administrative circular supported the broader scope of the expression. On that basis, playing cards were held eligible for nil duty treatment and consequential refund relief. Case-Laws Central Excise Wed, 11 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86074