2002 (10) TMI 638

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....been held that the item has been rightly classified under EXIM Code 950349.03 as "other toys representing animals or non-human creatures" of plastic. The Commissioner has also noted in his order the definition of the term "puzzle" as appearing in World Book Encyclopaedia which states 'puzzle teach children patience and logic in putting things together'. He also referred to English Language Dictionary by Collins which defines "puzzle" as 'a question, a game or toy that you need skill or careful thought to answer correctly or to put together properly'. He examined the samples and the catalogue and has observed that the item in question is a toy for the following reasons enumerated in paras 6 & 7 of the order which is noted herein below: "6....

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.... 14 steps. 7.    Thus, from the instruction manuals of these toys, it is clear that these toys represent animals/non-human creatures but instead of having a permanent figure, they are so designed that by suitable manipulation, they take the shape of a robot, though outwardly they look like an ant, dog, gorilla or squid, as the case may be. As these toys are nothing but 'toys representing animals or non-human creatures' they have to be classified under entry 950349.03 of the ITC (HS) classification of Export and Import Items (1997 - 2002) as other toys of plastic and therefore the toys in question cannot be considered as puzzles, which are freely importable. These toys cannot be considered as 'puzzles' as they do not involv....

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....ual which has printed the instruction for operation of the toy. The said toy can be manipulated and transformed into another kind of toy. It does not pose a question which is puzzling for the purpose of rationale thinking and answering the same. Therefore the Commissioner's reliance on the Webster's Encyclopaedia, English Language Dictionary by Collins, World Book Encyclopaedia to note the meaning of the term 'puzzle' has been rightly done and on our due consideration, we find that the item is only a toy and not a 'puzzle'. There is no problem or test of knowledge for the purpose of answering the question. Therefore the item cannot be considered as a 'puzzle' and the prayer for its classification as a 'puzzle' is rejected. We confirm the Co....