https://www.taxtmi.com/caselaws?id=166651 The Tribunal ruled in favor of the appellants, determining that rubber play balls should be classified as "sports goods" for excise duty exemption purposes. Despite arguments based on specific classifications in the Customs Co-operational Council Nomenclature, the Tribunal emphasized a broader interpretation of the term, considering the physical activity and recreational aspects provided by games involving rubber play balls. The decision highlighted the accessibility and versatility of rubber play balls for various games, leading to the granting of excise duty exemption relief to the appellants. en-us Wed, 10 Aug 1983 00:00:00 +0530 Thu, 30 Oct 2014 10:09:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166651 The Tribunal ruled in favor of the appellants, determining that rubber play balls should be classified as "sports goods" for excise duty exemption purposes. Despite arguments based on specific classifications in the Customs Co-operational Council Nomenclature, the Tribunal emphasized a broader interpretation of the term, considering the physical activity and recreational aspects provided by games involving rubber play balls. The decision highlighted the accessibility and versatility of rubber play balls for various games, leading to the granting of excise duty exemption relief to the appellants. Case-Laws Central Excise Wed, 10 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166651