https://www.taxtmi.com/caselaws?id=4604 Scrabble was held classifiable as a parlour game under sub-heading 9504.90, not as an educational toy or puzzle under Heading 95.03, because it is a word game played by two or more persons with winners and losers, unlike a puzzle that ordinarily has one solution. The declaration filed with the department described the goods only as toys and puzzles and did not disclose Scrabble in the body of the declaration, so suppression was found and extended limitation applied. The demand was therefore not time-barred, and the penalties were sustained. en-us Thu, 27 Mar 2008 00:00:00 +0530 Wed, 16 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4604 Scrabble was held classifiable as a parlour game under sub-heading 9504.90, not as an educational toy or puzzle under Heading 95.03, because it is a word game played by two or more persons with winners and losers, unlike a puzzle that ordinarily has one solution. The declaration filed with the department described the goods only as toys and puzzles and did not disclose Scrabble in the body of the declaration, so suppression was found and extended limitation applied. The demand was therefore not time-barred, and the penalties were sustained. Case-Laws Central Excise Thu, 27 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4604