https://www.taxtmi.com/caselaws?id=249949 Playing cards classifiable under Chapter 95 were treated as eligible for concessional duty as "sports goods" under Notification No. 02/2011-CE because the notification did not create a separate exclusion for such goods. A prior Tribunal ruling on identical facts was followed, applying the plain wording of the notification and the broad meaning of "sports goods" to include playing cards. A cited contrary decision was not treated as controlling because it did not concern playing cards and was not directly on point. The concession therefore applied, and the duty demand was set aside. en-us Tue, 08 Jul 2014 00:00:00 +0530 Fri, 09 Jan 2015 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249949 Playing cards classifiable under Chapter 95 were treated as eligible for concessional duty as "sports goods" under Notification No. 02/2011-CE because the notification did not create a separate exclusion for such goods. A prior Tribunal ruling on identical facts was followed, applying the plain wording of the notification and the broad meaning of "sports goods" to include playing cards. A cited contrary decision was not treated as controlling because it did not concern playing cards and was not directly on point. The concession therefore applied, and the duty demand was set aside. Case-Laws Central Excise Tue, 08 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249949