1996 (12) TMI 147

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri G.D. Sharma, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The appellants manufactured "Playing cards" classifiable under Heading 9504.00. In their two classification lists respectively dated 1-3-1986 and 1-4-1986, they claimed the benefit of Notification No. 73/86, dated 10-2-1986 which prescribed nil rate of duty on "sports goods" falling under Heading 9....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....urnaments out of Government funds. In this connection, he referred to a number of letters issued by the Ministry of Sports and Youth Affairs (sic). Referring to the definitions of "Games" and "Sports" in several dictionaries, Shri Laxmikumaran claimed that these terms were inter-changeable and did not limit themselves to sports or games involving strenuous physical activity but also covered parlou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....maintained that the term `sports goods' should cover only those articles which involved physical activity and would not cover articles of amusement such as playing cards. 4. We have carefully considered the submissions made before us by both sides. 5. The Assistant Collector had accepted the classification of `playing cards' under the Heading 95.04 thereby acknowledging that playin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The appellants have placed on record two affidavits indicating that such goods are sold in sports goods shops. As regards the Collector's observation that making classification regard should be had to the popular meaning, we observe that where the guidance can be had from the wording of the tariff itself, there is no need to go to the trade parlance. As we have observed above playing cards are spe....