https://www.taxtmi.com/caselaws?id=255785 Specified toys, games and sports goods were classified under Chapter Heading 95.03 by following the classification already accepted in the respondents' own case, while the remaining items were classified under Chapter Heading 95.04 based on their nature and description. The exemption claim under Notification No. 6/2000-C.E. for the items falling under Chapter Heading 95.04 had not been examined by the lower authority, so eligibility to the notification was remanded for limited reconsideration on the existing record only for those items. en-us Thu, 31 Jul 2014 00:00:00 +0530 Wed, 28 Jan 2015 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255785 Specified toys, games and sports goods were classified under Chapter Heading 95.03 by following the classification already accepted in the respondents' own case, while the remaining items were classified under Chapter Heading 95.04 based on their nature and description. The exemption claim under Notification No. 6/2000-C.E. for the items falling under Chapter Heading 95.04 had not been examined by the lower authority, so eligibility to the notification was remanded for limited reconsideration on the existing record only for those items. Case-Laws Central Excise Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255785