https://www.taxtmi.com/caselaws?id=88705 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. en-us Tue, 18 Feb 1997 00:00:00 +0530 Tue, 20 Sep 2011 16:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88705 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. Case-Laws Central Excise Tue, 18 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88705