https://www.taxtmi.com/caselaws?id=34947 Classification under Heading 95.04 turns on the nature of the article as a toy, puzzle or game, rather than the age of its intended player. Snake and Ladder, Monopoly, and Scrabble/Upwords fall within Heading 95.04 as games. The age-of-player test is not a valid criterion for distinguishing toys, puzzles and games under Chapter 95. Classification of the remaining items requires fresh examination under the correct nature-of-article test, with the matter 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 Classification under Heading 95.04 turns on the nature of the article as a toy, puzzle or game, rather than the age of its intended player. Snake and Ladder, Monopoly, and Scrabble/Upwords fall within Heading 95.04 as games. The age-of-player test is not a valid criterion for distinguishing toys, puzzles and games under Chapter 95. Classification of the remaining items requires fresh examination under the correct nature-of-article test, with the matter 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