2004 (7) TMI 405

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....lant. Shri S.S. Bhagat, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  The issue involved in this appeal is the classification of two items (i) 'Frizbees', and (ii) 'Plastic Ball pen stands'. 2. After hearing both sides, and considering the material on record, it is found that : (a) 'Frizbee' is a proprietary name for a concave plastic disc which sp....

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..... After going through the HSN Notes for toys we do not agree the entity in question to be understood as a toy covered under Heading 95.03. The claim of the appellant under Heading 95.03 which is for toys is therefore rejected. (b) As regards the classification of the entity 'plastic ballpoint pen stand' the lower authorities appear to have classified it under Heading 96.08.00, on the groun....