https://www.taxtmi.com/caselaws?id=105940 Games such as Chutes & Ladders, Game of Life, Checkers, Chinese Checkers and chess were treated as classifiable under Chapter Heading 9504 as table or parlour games, because sports goods under Heading 9506 were understood to involve bodily or physical activity and the HSN notes for Heading 9504 specifically covered boards and pieces for games like chess and similar games. The goods were therefore not classifiable under Chapter Headings 9503 or 9506. As they did not fall within the excluded categories in Notification No. 81/90 dated 20-3-1990, the concessional benefit under that notification was unavailable. en-us Tue, 10 Aug 1999 00:00:00 +0530 Mon, 12 Mar 2012 10:55:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105940 Games such as Chutes & Ladders, Game of Life, Checkers, Chinese Checkers and chess were treated as classifiable under Chapter Heading 9504 as table or parlour games, because sports goods under Heading 9506 were understood to involve bodily or physical activity and the HSN notes for Heading 9504 specifically covered boards and pieces for games like chess and similar games. The goods were therefore not classifiable under Chapter Headings 9503 or 9506. As they did not fall within the excluded categories in Notification No. 81/90 dated 20-3-1990, the concessional benefit under that notification was unavailable. Case-Laws Central Excise Tue, 10 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105940