https://www.taxtmi.com/caselaws?id=336737 Playground equipment used by children in gardens and playgrounds was treated as sports goods under Heading 9506 because it was designed for play and games, not for general physical exercise. The classification was supported by the BIS treatment of playground equipment and the HSN Explanatory Notes to Heading 95.06, which include items such as swings, slides, see-saws and giant strides. On that basis, the goods qualified for exemption under Notification No. 06/2002-CE dated 01.03.2002, and the demand was unsustainable. en-us Wed, 14 Dec 2016 00:00:00 +0530 Tue, 30 Jan 2018 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336737 Playground equipment used by children in gardens and playgrounds was treated as sports goods under Heading 9506 because it was designed for play and games, not for general physical exercise. The classification was supported by the BIS treatment of playground equipment and the HSN Explanatory Notes to Heading 95.06, which include items such as swings, slides, see-saws and giant strides. On that basis, the goods qualified for exemption under Notification No. 06/2002-CE dated 01.03.2002, and the demand was unsustainable. Case-Laws Central Excise Wed, 14 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336737