https://www.taxtmi.com/caselaws?id=34947 For tariff classification under Chapter 95 of the Central Excise and Tariff Act, 1985, the nature of the article as a toy, puzzle or game is the proper test, not the age of the player. Applying that principle, Snake and Ladder, Monopoly, and Scrabble/Upwords were classified as games under Heading 95.04. The Department's age-of-player criterion was rejected as an incorrect basis for distinguishing toys, puzzles and games. The remaining items required fresh examination on the correct legal test, so the matter was remitted to the Tribunal for de novo consideration. en-us Thu, 12 Nov 2009 00:00:00 +0530 Sat, 14 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34947 For tariff classification under Chapter 95 of the Central Excise and Tariff Act, 1985, the nature of the article as a toy, puzzle or game is the proper test, not the age of the player. Applying that principle, Snake and Ladder, Monopoly, and Scrabble/Upwords were classified as games under Heading 95.04. The Department's age-of-player criterion was rejected as an incorrect basis for distinguishing toys, puzzles and games. The remaining items required fresh examination on the correct legal test, so the matter was remitted to the Tribunal for de novo consideration. Case-Laws Central Excise Thu, 12 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34947