https://www.taxtmi.com/caselaws?id=52935 Classification under central excise turned on commercial identity, use and common parlance: rockers, slides, swings and fun fliers meant for young children were classified as toys under Heading 9503, while play tables, activity desks and chairs were treated as utilitarian furniture under Headings 9401 and 9403. Play pool was held to fall under Heading 3926 as an article of plastics, not as a toy, bath tub or outdoor-gaming equipment. On limitation, the extended period was unavailable for the final products because the goods were disclosed in classification lists and suppression was not established; penalty and interest on those products were therefore not sustainable. The quantified demand on moulding powder was left undisturbed. en-us Mon, 28 Jun 2004 00:00:00 +0530 Thu, 04 Jul 2024 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52935 Classification under central excise turned on commercial identity, use and common parlance: rockers, slides, swings and fun fliers meant for young children were classified as toys under Heading 9503, while play tables, activity desks and chairs were treated as utilitarian furniture under Headings 9401 and 9403. Play pool was held to fall under Heading 3926 as an article of plastics, not as a toy, bath tub or outdoor-gaming equipment. On limitation, the extended period was unavailable for the final products because the goods were disclosed in classification lists and suppression was not established; penalty and interest on those products were therefore not sustainable. The quantified demand on moulding powder was left undisturbed. Case-Laws Central Excise Mon, 28 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52935