https://www.taxtmi.com/caselaws?id=248227 Classification under Chapter 95 of the Central Excise Tariff turned on whether the products were toys, reduced-size models or puzzles under Heading 9503.00, or games under Heading 9504.90. Applying the chapter scheme, HSN explanatory notes and functional tests, the majority treated articles played according to rules, with competition and an outcome not predetermined, as games, while predominantly amusement-based playthings, including educational toys and reduced-size models, fell under Heading 9503.00; the dissent differed on four items only. On limitation and penalty, the demand was confined to the normal period under Section 11A, and penalties on the assessee and manager were not sustained because the dispute was a declared classification issue. en-us Fri, 23 May 2014 00:00:00 +0530 Mon, 08 Feb 2016 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248227 Classification under Chapter 95 of the Central Excise Tariff turned on whether the products were toys, reduced-size models or puzzles under Heading 9503.00, or games under Heading 9504.90. Applying the chapter scheme, HSN explanatory notes and functional tests, the majority treated articles played according to rules, with competition and an outcome not predetermined, as games, while predominantly amusement-based playthings, including educational toys and reduced-size models, fell under Heading 9503.00; the dissent differed on four items only. On limitation and penalty, the demand was confined to the normal period under Section 11A, and penalties on the assessee and manager were not sustained because the dispute was a declared classification issue. Case-Laws Central Excise Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248227