TaxTMI 
TaxTMI 
2014 (6) TMI 131
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....claimed by the Assesses. The Hon'ble Court directed that if the decision of the Tribunal on merit stands against the Assessee, the demand of duty would be restricted for normal period of limitation. For that purpose, the Tribunal was directed to apply the tests which have been enunciated by the Hon'ble Supreme Court in the judgment in the case of M/s. Pleasantime Products Vs. Commissioner of Central Excise, Mumbai-I reported in 2009 (243) ELT 641 (SC). 2. The relevant facts of the case, in brief, as revealed from the records are that since 1986 the Assessees are engaged in the manufacture of Toys and Games falling under Chapter 95 of the CETA, 1985. They were filing the classification list upto 1995 and thereafter classification Declaration under Rule 173B of the erstwhile Central Excise Rules, 1944 in respect of the Toys and Games and classification lists were duly approved and the Declarations were acknowledged by the Department. The present proceedings were initiated after filing of classification declaration No. 1/2000-2001 dated 1.4.2000. The Assessee by their letter dated 19.8.2000 furnished the Department detailed product literature-cum-instruction sheets, how to play the....
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.... 2.3 Thereafter, another show-cause notice dated 5.11.2001 was issued by the Additional Director General, Director General of Central Excise Intelligence (DGCEI), Zonal Unit, Mumbai proposing demand of duty of Rs.60,77,451.35 along with interest and penalty for the period November 1996 to June 2001. The demand of duty was proposed in respect of 12 items classifying under sub-heading 9504.90 chargeable to 16% ad valorem instead of sub-heading 9503.00 chargeable to nil rate of duty as claimed by the Assessee in their Declaration. It has also proposed to impose penalty on Shri S.K. Padhi, Manager (Factory Accounts) and authorized signatory of the Assessee. It has been alleged that all the items are 'Board and Dice Games'. As per HSN, 'Board & Dice' games are categorically classifiable under Heading No. 95.04 with specific mention of 'Snakes & Ladders'. The names of the items are as under:- 1. Pay Day 2. Games of Games 3. Talespin 4. Match & Move Memory 5. Upwards 6. Pictionary 7. Rally 8. Go to the head of the class 9. Chip N Dale 10. Monopoly 11. Junior Monopoly 12. Snakes & Ladders 2.4 It appears that the Assessee admitted the classification....
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....e relates to classification of branded word game 'scrabble' under sub-heading 9503.00, puzzle as claimed by the assessee or sub-heading 9504.90 game as held by the Revenue. The Hon'ble Court held that 'Scrabble' and 'Junior Scrabble' would come under 9504.90. 2.9 Thereafter, the Hon'ble Supreme Court passed judgment dated 12.11.2009 in these appeals and allowed the appeals filed by the Revenue, which reads:- 1. The batch of civil appeals is filed by the Department against the decision of CESTAT dated 23.1.2004 in Final Order Nos. 103 to 105 of 2004. These are virtually cross appeals to civil appeals filed by the assessee bearing Civil Appeal Nos. 4309-4311 of 2008 - M/s. Pleasantime Products & Anr. V. Commissioner of Central Excise, Mumbai - I, in which we have delivered the judgment today. The question in both sets of civil appeals, however, is common as far as the game 'Scrabble/Upwords' is concerned. 2. In this batch of civil appeals filed by the Department we are concerned with classification of 12 items falling within the declaration filed by M/s. Funskool (India) Ltd. 3. We make it clear that the f....
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....ll the decision on merits in the matter of classification goes against the assessee. As regards the second show-cause notice dated 1.5.2001, the said notice is within limitation and therefore, the Department would be at liberty to proceed in accordance with law. 8. Before concluding, we may clarify that we have recalled our order dated 12.11.2009 only to bring about clarity in our order. We could have corrected our order easily by incorporating the correct number of items. However, we thought it best to recall the order and to redictate the said order for the sake of clarity. 9. Accordingly, the civil appeals filed by the Department are allowed with no order as to costs. 3. The learned Authorized Representative on behalf of the Revenue submits that the Revenue filed appeals before the Hon'ble Supreme Court in respect of 34 items. Out of that, the Hon'ble Supreme Court had already decided three items in favour of the Revenue insofar as it stand classified under Chapter 95.04. The Hon'ble Supreme Court directed the Tribunal to decide the present appeals by applying the tests as enunciated by the Hon'ble Court in the case of Pleasantime Products (supra). Thus, the Tribunal ha....
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....bsp; (a) In a puzzle, outcome is predetermined (b) Clues are given in the puzzle (c) In a puzzle there is no chance only skill In Scrabble, there is no clue and the outcome is not predetermined. In a Junior Scrabble, there is an element of chance and skill and therefore both the items are not puzzles. (iv) In Pleasantime Products (supra), the observation of the Hon'ble Supreme Court at paras 21, 22 and 23, are relevant in deciding as to whether the items in this case are toy:- (a) Whether the item/product is an object for a child to play with? (paras 21 & 23) (b) Whether the item/product is to train the child in physical skills, to develop his imagination and stimulate his thinking? (para 21) (c) Whether the item/product imitates in miniature, the world familiar to children? (para 21) (d) Whether the item/product is an education toy, i.e. in the nature of kits for building structures, constructor sets, colour mosaics and educational jigsaws? (paras 21 and 22) (e) Whether the items/products are tools of amusement? (para 23) (f) Wheth....
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.... other toys. (vii) The Department erroneously proceeded on the basis that the assessee had accepted 'Snake and Ladder' as well as 'Monopoly' are not toys and therefore other items would be accepted as games. It is well settled that a concession does not give rise to any precedent. Relied upon the judgment of Lakshmi Shanker Srivastava Vs. State (Delhi Administration) AIR 1979 SC 451. (viii) All the items in question classified under ITC Heading 9503 30 10 which covers 'educational games' and functional/ technical toys/models /kits under free import category. It is contended that ITC Import Policy has followed the HSN Explanatory Notes. (ix) The learned Senior Advocate submitted a 'Written Submission' with a Chart showing details of nature of each items. He has also demonstrated all the items before the Bench during the course of hearing. The Assessee submitted copy of item/product literature and instruction of the items. 5. After hearing both sides and on perusal of the records, we find that Show Cause Notices dated 1.5.2001 and 5.11.2001 proposed to classify 22 and 12 items respectively under Sub-Heading 9504.90 chargeable to 16% ad valorem duty. The Assessee had not d....
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.... Heading Nos. 95.01, 95.02 and 95.03 deal with a subject-matter, namely, 'Toys' whereas Chapter Heading 95.04 deals with 'Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment'. Broadly, therefore, we have two subject-matters, namely, Toys on one hand and Articles meant for funfair, table or parlour games on the other hand. This conclusion is arrived at by applying a rule of interpretation called as 'companion test'. Within the subject-matter 'toys', we find that Heading 9501 covers 'wheeled toys', Heading 9502 covers 'dolls' whereas Heading 9503 covers 'other toys; reduced-size models; puzzles of all kinds'. In sub-heading 9503.00, the expression 'other toys' indicates that all toys other than wheeled toys and dolls would come under sub-heading 9503.00. In a way sub-heading 9503.00 is a residuary to sub-headings 9501.00 and 9502.00. According to the assessee, sub-heading 9503.00 in turn covers three separate and distinct items, namely, other toys; models; puzzles of all kinds. 6.1 According to the learned Authorized Representative for the Revenue, all the items in dispute are games an....
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.... & Draughts' is not mentioned in the said chart. Now, we have to examine the classification of each items as claimed by the Assessee with product/item literature and instruction of play as per order of the Hon'ble Supreme Court as under:- (A) EDUCATIONAL TOY:- Explanatory Notes to Heading 95.03 of HSN includes Educational toy. Sub-Heading No. 9503.00 of CETA, 1985 refers as 'Other toys - recreational models'. The Hon'ble Supreme Court in Pleasantime Products (supra) observed that predominant test would apply to 'educational toy' as under:- 20. xxxxxxxxxxxxxxxxxx According to Encyclopedia Americana, 'educational toys' includes kits for building structures such as bridges and geodesic domes. Miniature railways on tracks are educational toys. However, with the change in educational methods in the 20th century the pattern of toys has undergone a change. Advance thinking in child welfare has influenced the shape of toys and special standards of safety and hygiene are enforced today. Kindergarten methods have influenced the pattern of toys and introduced building blocks and constructor sets, colour mosaics and educational jigsaws into the definition of the expression 'e....
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....ad aloud. Thus, there is a clue given in the cards. The outcome is predetermined insofar as the cards won by the player have to be kept in front of the player so that others can see that these cards cannot be owned by them any longer. The players would proceed on the basis of instruction of card. There is no skill, but chance. The purpose is to educate the children about Paris and London. (b) The product literature of Games of the States (USA) indicates that this highly entertaining and educational game teaches the location of each of the States and its capital city. You learn about each state's important industries and product which you buy and sell. At the end of the game, all players count their money. The player with the most money wins the game. Spin the transport dial (marked with 1, 2, 3 etc.) The player who spins the highest number goes first. Players move towards the state of their choice which contains and opponents product disc. Thus, there is clue given. You may move through any state regardless of whether or not there is another player's truck or product disc on that space. For example, the player with the blue truck starts in Ohio and moves by spins of the transpor....
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....ext picture space. Each match is rewarded with a free turn. Match & Move memory is an advanced memory game that helps to develop visual recall skills. Your child can play it alone, with you; or with other children. Any way it's played, it's unforgettable fun! In Match & Move Memory, clue is given in the picture space. There is no chance. Skill is required. The purpose is to train memory of the children and it would be considered as educational toy. (6) PAY DAY According to Revenue:- The game is similar to the Board games like Ludo as mentioned in HSN 9504.90. The movement of playing pieces is governed by the outcome of the thrown dice. The player plays as per the direction of the space where the playing piece lands. There is monetary transaction involved and the person with most cash/least debt is the winner. Appears classifiable as Board game under CSH 9504.90 of CETA, 1985. This has elements of chance / luck and there is no fixed outcome. Thus, it merits to be considered as a GAME According to Assessee:- Educational Toy - The game is played by rolling dice. Players are given a certain denomination of money and they incur expenditures or get income as per the ....
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....ile passing through the bank. Winner is the player who lastly remains in the game while others going broke. The outcome is predetermined and no clue. There is no skill, only chance. Finding:- The game instruction indicates that the game is to develop chain of hotels and drive all competitors. The object of the game is to become a rich hotel tycoon: build hotels, welcome guest and hope the stay so long that they go broke paying their bills. On your turn, roll the dice and move your card forward (clockwise direction around the board) the number of lead steps shown on the dice. Cars may not share space. If you land on the opponents car, move ahead to the next vacant space. Each player chooses a car and places it on the start space. Each player rolls the dice. Play continues clock wise. It gives a lesson to develop a property, you must land on the appropriate land board spaces. No clue is given. Skill is required to ask for payment when someone lands on entrance to wait on your hotels etc. The element of competition is dominant, no fixed outcome. There is chance or luck. It is to be considered as game. (B) 'TOY': - The learned AR on behalf of the Revenue submits that all....
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....cording to Stroud's Judicial Dictionary, Fifth Edition, construction kits for making model are 'toys and games'. According to Encyclopedia Americana originally a 'toy was made for adults rather than children, however, by 19th century the word came to denote a child's play-thing. According to Encyclopedia Americana toys are tools of the human child, training him in physical skills, developing his imagination and stimulating his thinking. Predominantly, it is a play-thing. Toys imitate in miniature the world familiar to children. The key test of the game is chance or luck and also skill. Outcome is not predetermined and there is also competitiveness. In a 'TOY', the children are enjoying fun and amusement along with developing his imagination and stimulating his thinking. Such as, while playing LUDO, Chess Board Game, the persons are in a competition to win the game with their skill and luck/chance as the outcome is not predetermined and the fun and amusement are not dominating therein. But, the same board and dice are used in the games of Fox & Geese, Rally etc., the children are primarily enjoying the fun and amusement insofar as how many Geese are captured by fox during the cou....
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....the opponents pieces or to trap him so that he cannot move. On close reading of the instruction of play of the above items, it is seen that cool and calm mental states are required to play and it is highly competitiveness rather than fun and amusement. Further, rules are not plain and simple and require strong alertness, ability and accumen. The learned Senior Advocate submitted that these toys imitate a miniature to the children. We find that all these items are much smaller size than normal size of game. It is reduced size to play during travelling. All the elements of normal board game are available in these items and therefore, it would be considered as board game and classifiable under Heading 95.04. (11 CHIPS N DALE:- (12) DUCK TALES DISNEY:- (13) DISNEY SORRY:- According to Revenue:- All are a Board Game like Ludo, Snakes & Ladder (as mentioned in HSN notes). In Chips N Dale, Board has specific directions like Trade places, Go To any steel etc. As per the outcome of Dice, pawns are moved which follow further direction as mentioned for the landed spaces. Player to build the machine with 6 Cards wins the game. In Duck Tales Disney, movement of pointer on the ....
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....ips N Dale, would show that the story is 'Chip-n-Dale's enemy, professor Nimul has used his evil genius to build a machine which can control the minds of the children every time. Luckily Rescue Rangers can make a Magic Machine from everyday house hold objects to block the rays from the professor's machine. Can you help them? It was invented to control the mind of the children, to build a magic machine which is different from the background history of scrabble intended as game. The rules of play are that choose a pawn and place it on the 'STOP! PICK UP 1 PART' corner space closest to you on the game board. Each player rolls the dice. Always move from clock wise around the game board. The first player to complete the magic machine with six cards wins the game. In order to win the game you must be the first player to build a magic machine. Your machine will be made up of six machine parts with various signs as indicated in the game board steps. Clues are given in machine postcards. The outcome is predetermined for building the machine. There is no skill, only chance. (iii) The label of the game box of Duck Tales Disney indicates 'join Uncle Scrooge and his nephews on a Tropical isl....
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....to children. Hence, Chip N Dale and Duck Tales Disney cannot be considered as Game. But, we agree with the learned Authorized Representative that Disney Sorry is to be considered as Game. (14) FOX & GEESE According to Revenue:- The strategic Board Game similar to Draught which has been mentioned in HSN under 9504.90. This is played with pieces (geese) & fox. There are set of rules for the movement of the counter on the Board. Geese either capturing fox occupy all nine, have points. The fox wins if it wins as many as geese. Appears classifiable as board games of strategy under CSH 950.90 of CETA, 1985. To be considered as a GAME. According to Assessee:- Toy - This is a very simple strategy game in which the player controlling the fox tries to capture as many geese as possible, and the player controlling the geese tries to trap the fox. The outcome is predetermined. There are no clues. There is no chance, only skill. Finding:- The label of the game box indicates that the 'game is on, fox vs geese, but who will get foxed'? For the player playing for the geese, the aim is to try and catch the fox and for the player playing for the fox, the aim is to try to capture ....
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....ssessee:- Toy - This game is different from Monopoly in the sense that the players are given no choice or decisions to make. The entire game is driven by the dice. The outcome is not predetermined. Clues are not given. There is no skill, only chance. Finding:- We find that it is a similar to monopoly which the Hon'ble SC already decided as a game. The learned senior counsel submits that this is a game different from monopoly in the sense that the players are given no choice or decision to make. The entire game is driven by dice. It appears from the instruction of the game that roll the dice and move that number of steps. Follow any instruction on that step. Your chance card may say to take a ride and therefore there is a chance. There is a strategy hit insofar as when you peck 'free ticket booth' chance card and have to replace the players ticket booth, choose the player who is farthest ahead in the game. Thus, it is like monopoly as decided by the Hon'ble SC against the Assessee, classifiable under Heading 95.04. (17) RALLY According to Revenue:- It is a table game. The aim is to be the player who reaches the finish with the car. The game is played by putti....
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....y refers that mould for mineral (Plastic of Paris etc.) in the making of a toy is classifiable under CSH 8480.10. Thus, it appears these products correctly classifiable under 8480.10 of CETA, 1985 According to Assessee:- Toy - This is merely a set of paints and clay for modeling. The test cannot be applied to this product, as it is clearly a toy and not a game in any sense. Finding:- It is seen from label of game box that it contained plaster, mould, paint, brush and magnets. It improves concentration and also increase creative skill. It appears from the product instruction that mix about 120 gms of plaster (about 15 teaspoons full) and 80 ml of water (about 1/3rd of a tea cup) and the packet of special additive to form a smooth paste without any lumps. Special additive is provided to make the moulded object strong. Pour the paste into the mould. Before the paste hardens, place a magnet on the mould. The magnet should be placed in such a manner that half of the magnet is immersed into the mould while the other half remains outside. Allow the paste to dry for a few hours, preferably under sunlight. Early removal may lead to the breakage of the moulded object. Carefully r....
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.... classifiable as Board Games of CSH 9504.90 of CETA, 1985. According to Assessee:- Toy - The objective is to get all one's pieces to the opposite end by either moving one space, or jumping over another piece. The outcome is predetermined. Clues are not given. There is no skill, only chance Finding:- Choose a starting player. Players take turn at moving one of their pegs. Pegs can be moved either:- (a) by moving along a black line to an adjacent empty hole, or (b) by jumping over one peg at a time, along a black line, to an adjacent empty hole at the other side (you may jump over your own or opponents pegs). You may jump over more than one peg per turn provided there is an empty hole between each peg. The instruction of play of Travel Snakes & Ladders are similar to Ludo as stated above and also similar to Snakes & Ladders. Hence it is to be considered as game. (D) FOLLOWING ITEMS CLAIMED AS PUZZLE:- In the case of Pleasantime Products (supra), the Hon'ble court examined the 'Puzzle' as under:- 11. The difference between a game and a puzzle is brought out by three distinct features, viz., outcome, clue-chance and skill. In a puzzle outcome is pre-de....
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....neycombs so that other player cannot plan their Bees in the honeycomb. The starter then places one of his or her Bees in any cell of the honeycomb. A Bee can be placed only in an empty cell. It is particularly aiming to win the game by maximum bees in honeycomb of the same colour. The outcome is not predetermined and no clue is given. There is also luck and chance. It requires skill in placing a bee in a cell. So it cannot be considered as puzzle. (23) DRAGSTER According to Revenue:- HSN clearly mentions that sets comparing slot (hole) racing motor cars with their track layouts having the character of competitive games to be classifiable under CSH 9504.90. Therefore, Dragster appears classifiable under CSH 9504.90 1985. To be considered as a GAME. According to Assessee:- Puzzle - This is a set of cars going through a course that can be set up like a jigsaw. Since the cars are mechanical toys, this is clearly classifiable under 9503. This is also a reduced size model. Finding:- The product literature indicates the great dragster race game of speed and skill. Each player controls a team of four racing cars. The winner is the player who succeeds in getting his tea....
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....pponent's playing pieces. It is akin to chess game and would cover under SH 9504. (25) PICTIONARY According to Revenue:- It is also a Board game and the object of the game is to identify through sketched clues as many as necessary to advance the playing pieces to the finishing square in the game board and correctly identify the final word. No literature. Element of skill and chance. According to Assessee:- Puzzle - In this game, clues are given via drawings by a player to his teammates so that they may guess what he is drawing. Outcome is predetermined. Clues are given. No chance only skill. Finding:- The object of the play is to identify through sketched clues as many words as necessary to advance to the finish square and correctly identify the final words. 496 words cards would give the clue as under:- P Person/Place/Animal (or related characteristics) O Object (things that can be touched or seen) A Action (things that can be performed; events) D Difficult (challenging words) AP All Play (this can be any type of word) Place the timer and card boxes so that all players have access to them. Divide equally into teams of two to four. Provide eac....
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....is) 2. City Games (London) 3. City Games (USA) 4. City Games (India) 5. Match & Move Memory 6. Chip N Dale 7. Duck Tale Disney 8. Fox & Geese 9. Rally 10. Games of Games 11. Go To The Head of the Class 12. Mould & Paint 9. All other items except mentioned in para 8 would be considered as GAMES and covered under Heading 95.04. In view of the above discussions, we modify the impugned orders insofar as the Assessee is required to pay the duty along with interest for all the items in dispute except the items as mentioned in paragraph 8 as above under Heading 9504.00. The Hon'ble Supreme Court directed that the demand of duty should be restricted for the normal period of limitation under Section 11A of the Central Excise Act, 1944. 10. Regarding the imposition of penalty, we find that the assessee declared all the items in their Declaration under Rule 173B of erstwhile Central Excise Rules, 1944 and it is a case of classification dispute and no penal provision should be invoked. Therefore, no penalty is sustainable on the Assessee and its Manager Shri S.K. Padhi. Accordingly, the penalty imposed on the Assessee and its Manager are set aside. 11.....
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....I want to observe that the contest regarding classification of 'Snakes and Ladders' given up by the appellant is not merely a matter of a concession given by appellant as argued by the Ld. Senior Advocate. The classification agreed to by the appellant is what is prescribed by HSN notes. I note that HSN notes clearly mention that Boards and Pieces (chessmen, draughtsmen, etc.) for games of chess draughts, dominoes, mah-jong, halma, ludo, snakes and ladders etc are specifically stated to be covered under heading 95.04 The appellant did not contest the classification of 'Monopoly' and most of the items now under dispute have the essential nature of 'Monopoly' and other games like Draughts, Snakes and Ladders etc. The rules of the games have been discussed briefly in the order recorded by my brother. It is to be noted that the game 'Snakes and Ladders' is played by children and for amusement because it is a game of just chance. Still this item is classified under heading 95.04 under HSN. So to hold that the argument items involving amusement or those played by children will fall under heading 95.03 is not consistent with HSN notes. The argument that heading 95.04 covers only games play....
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....e as explained above there is no clue givenin any of the 26 items. There can be a slight doubt in the case of the item 'Pictionary'. In the case of Pictionary a member of a team tries to give clues to another member regarding the word to be deciphered using his drawing skill. This is game like the popular dumb shararat (or what is the good word?) except that clue is given by drawing and not by action. This game involves giving clues by drawingwhich another person of the same team can understand. The skill of the first person in drawing and the skill of the other person in understanding the drawing are at test. This is not a case where clues are given as part of the rules of game. So I consider that in this case also there is no clue involved. However this issue whether clues are given in the game is relevant only for 5 items (out of which Pictionary is one item), where the appellant is claim the items to be puzzles. 21. Going by the above understanding it can be seen that none of the 26 of items including Pictionary passes the test of puzzle laid down by the Apex court in Pleasantime Products Vs. CCE-2009 (243) ELT 641 (SC) (para 13) for considering the item to be a puzzle. This....
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....es 2 Pictionary No No No Yes 26 Go to the head of Class No No Yes Yes 22. Now the question is to be decided is whether each of the items can be considered as a game or a toy. The criteria for these are given in paras 18, 19 and 20 of the judgement. Para 18 of the judgement reads as under: 18. The word 'game' in commercial sense means an article or apparatus used in playing games. According to Words and Phrases, Permanent Edition, the word game also defines, in certain context, instrumentalities used in playing them. According to Strouds Judicial Dictionary, a 'game' is a form of a play or sport especially a competitive one, played according to rules and decided by skill and chance. According to Words and Phrases, Permanent Edition, the instruments by which chance may be developed and upon which skill may be exercised are also games - such as cards, dice, balls, figures, letters, checks etc. Therefore in a game there is a trial of skill or chance between two or more contesting parties according to some rule(s) by which o....
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....zles of all kinds'. However, as stated above, 'Scrabble' (a branded word game) is not a puzzle as in 'Scrabble' there is no fixed outcome, there is no clue as in the case of a puzzle and there is an element of skill and chance. 20. According to 'The Concise Oxford English Dictionary, Tenth Edition', a 'toy' is an object for a child to play with, typically a model or miniature, replica of something. The gadget or a machine providing amusement is a toy. In 1914 even a car was a toy for a rich man. According to Stroud's Judicial Dictionary, Fifth Edition, construction kits for making model are 'toys and games'. According to Encyclopaedia Americana originally a 'toy' was made for adults rather than children, however, by 19th century the word came to denote a child's play-thing. According to Encyclopaedia Americana toys are tools of the human child, training him in physical skills, developing his imagination and stimulating his thinking. Predominantly, it is a play-thing. Toys imitate in miniature the world familiar to children. According to Encyclopaedia Americana, 'educational toys' includes kits for building structures such as bridges and geodesic domes. Miniature railways on trac....
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....ompetitor has also persuaded me to come to this conclusion. Item 'Game of Games' satisfies criteria at (i) above because the board that is used looks like a miniature golf course. The Board also provides a miniature version of Snooker, Hooplah is taken into account for coming to this conclusion though there are other games which can be played using the Board and material provided which games are purely in the nature of game with characteristics as described in para 18 of the judgement. Thus I am agreeing with the final outcome as recorded by my Ld. Brother for these items though the reasoning is somewhat different. There is similar claim in respect of Travel Ludo, Travel Chinese Checkers and Travel Snakes and Ladders. However these are just boards suitable for playing the concerned game during Travel with no change in essential nature of the game played with respective names. This cannot be considered as miniature of the respective game board and considered to be reduced sized models. So I agree with the finding of my Ld. Brother that these are games classifiable under 95.04.90. 27. Now I would like to examine other items which have educational value and it will fall under the c....
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....mmediately take it back to their jigsaw group. Instead, they meet first with students who have the identical assignment (one from each jigsaw group). For example, students assigned to the atom bomb topic meet as a team of specialists, gathering information, becoming experts on their topic, and rehearsing their presentations. We call this the "expert" group. It is particularly useful for students who might have initial difficulty learning or organizing their part of the assignment, for it allows them to hear and rehearse with other "experts." Once each presenter is up to speed, the jigsaw groups reconvene in their initial heterogeneous configuration. The atom bomb expert in each group teaches the other group members about the development of the atom bomb. Each student in each group educates the whole group about her or his specialty. Students are then tested on what they have learned about World War II from their fellow group member. What is the benefit of the jigsaw classroom. First and foremost, it is a remarkably efficient way to learn the material. But even more important, the jigsaw process encourages listening, engagement, and empathy by giving each member of the group a....
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..... Shuffle the 24 Machine part cards and divide them into 4 even piles of 6 cards each. Place each pile faceup on an orange rectangle. 3. Take 3 Zipper tokens and place them faceup in front of you. All players do the same Place any unused tokens out of play. 4. Each player rolls the die. Highest roller goes first. Play continues to the left. GAME PLAY WHAT TO DO ON YOUR TURN * Roll the die and move your pawn the number of spaces shown on the die. * Always move your pawn clockwise around the gameboard. More than 1 pawn may share the same space. * Follow the directions, if any, on the space you land on. Your turn is then over. Zipper Tokens * Zipper tokens help you move farther by adding to your die roll. Each Zipper token you use adds 1 to your roll. * To use a Zipper token, turn it facedown after you roll. You may use as many of your tokens as you wish, but only those which are faceup. For example, if you roll a 1, you may use 2 Zipper tokens to move 3 spaces. GAMEBOARD SPACES > If you land on this space by exact count and you have any Zipper tokens turned facedown, you may turn one of them faceup again. If all your Zipper tokens are faceup, do no....
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....ade up of 6 Machine Part cards. To see that your finished machine will look like, take a look at the black and white Model Machine from the cardboard platform. Notice the 2 cards marked "A" and "B" on the Model machine. The Machine parts on these cards must be the same color in order for you to use them in your machine. For example, if the part on card "" is red, then the part on card "B" must also be red. Cards "E" and "F" must also match by color, but they do not have to be the same color as "A" and "B". In other words, "A" and "B" can be red, while "E" and "F" can be blue. Cards "C" and "D" are the same colors for all machines and therefore do not have to match any other cards. NOTE: If you find yourself with extra Machine Part cards, hang on to them!. They'll come in handy when you land on a Professor Nimnul space or when an opponent lands on a STEAL space!. WINING THE GAME The first player to complete a Magic machine with 6 cards wins the game!. The back ground story given is of no significance in playing the game or winning it. For winning this game the winner has to collect six pieces satisfying certain rules. This game has no educational value bu....
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....TING A TREASURE TOKEN). After collecting a token, each player makes a dash for the FINISH Space! Move your playing piece as follows: * You can move in any direction along the path - but never move onto the same space twice on one turn. * You may pass other players' playing pieces as you move,if you end your move on a space occupied by another player's playing piece, move your playing piece to the next open space. * If you land on or pass a Bad Guy. you get captured! See CAPTURING. MOVING A BAD GUY Usually.you'll want to move a Bed Guy toward an opponent's playing piece to capture it-or away from your own playing piece, to avoid getting captured. Move Bad Guys as follows: * To move a Bad Guy onto the path from its Hiding Space, take either of the 2 paths the arrows point to. * A Bad Guy can pass another Bad Guy as it moves. If a Bad Guy ends its move on a space occupied by another Bad Guy. It must move to the next open space. "If a Bad Guy lands on or passes a playing piece, it captures the playing piece! See CAPTURING, below. SHORTCUTS Playing pieces and Bad Guys may both use any log or bridge as a shortcut. To use a shortcut, move from....
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....ation of this item should be different from that of Snakes and Ladders.It does not satisfy any of the criteria laid down by the Apex Court for toys. 30.3 Fox and Geese. The product literature of this item is reproduced below: Contents : Game Board 13 Geese Tokens 1 fox token No. of players: 2 One player plays for all 13 Geese One player plays for the fox Aim of the Game: For the player playing for the Geese, the aim is to try and catch the fox or occupy all 9 "Home points of the fox. For the player playing for the fox, the aim is to try to capture as many, geese as possible so that not enough geese are left on the board to be able to capture the fox. Game play : Place the Geese and Fox in position as shown in the figure and decide which player will play for the fox and which player for the geese. The player who is playing for the Geese moves during his turn along a line - either forward or sideways to a vacant adjacent point. The geese cannot move diagonally or back-wards. The player who is playing for the fox, moves during his turn to an adjacent vacant point either forward, backward, .sideways or diagonally. The fox can catch the goo....
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....e. The one who throws the highest starts first - Move clockwise. Game Play : 1) The first player will have to take a card from the top of the pile and place it next to the Start / Finish card. 2) The next players on their turn may, a) take the upper card from the pile, put it next to the card which was laid out last so that a route can be built up starting from the Start / Finish card. OR b) throw the dice and move the car towards as many compartments as thrown by the dice. 3) If you throw that many points that you go beyond the last card laid out, then you skip your turn and stay put where you are. 4) You always have to connect the card drawn from the pile to the card which was laid down last. 5) If you land on one of the compartments of the a) "bull" card (ie. the card with the picture of the bull on it); move forward the same number of positions by which you landed. b) "hay-wagon" card (i.e. the card with the picture of the hay-wagon on it); nobody is allowed to pass you as long as you have not passed the haywagon card. Pay attention !only one car is allowed to stand on each and every compartment of this card. c) "Geese" or "Sheep" card (ie. the ....
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....e said four items are classifiable under Heading 9504.90. S. No. Item 1 Chip N Dale 2 Duck Tale Disney 3 Fox and Geese 4 Rally 35. We, therefore, formulate the following questions of difference of opinion for resolving the same by a third Member. POINTS OF DIFFERENCE a) Whether the products (a) Chip N Dale, (b) Duck Tale Disney, (c) Fox and Geese and (d) Rally are classifiable under heading 9503.00 as held by Judicial Member (OR) b) Whether the products (a) Chip N Dale, (b) Duck Tale Disney, (c) Fox and Geese and (d) Rally are classifiable under heading 9504.90 as held by Technical Member. (Pronounced in court on 10.2.2014) MATHEW JOHN AND P.K.DAS, JJ. The Registry is directed to place the matter before the Hon'ble President, CESTAT to nominate a third Member for resolving the point of difference. Per Rakesh Kumar:- 36. The appellant are manufacturers of toys and games. The period of dispute in this case is from November 1996 to June 2001. During this period, while Heading 95.03 of the Central Excise Tariff covered - "Other toys"; reduced-size ("scale") m....
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....ely on chance and these games are played predominantly for fun and hence are a plaything for the children; the product 'Fox and Geese' requires only very low level of skill and hence is a game predominantly for fun and, therefore, a plaything for the children; that all the four products, in question, are board games for amusement and are basically the objects for the children to play with; that in terms of para-21 of the Apex Court's judgment in the case of Pleasantime Products (supra), the toys are the objects which are predominantly for amusement of the children and as such are the objects for the children to play with; that in these board games, either no skill is required or very little skill is required and, hence, the same would not be classifiable as "games" under sub-heading 9504.90 as in terms of para-18 of the Apex Court judgment in the case of Pleasantime Products (supra), a game is a form of play or sport, specially a competitive one, played according to the rules and decided by skill and chance and thus a game must necessarily involve an element of skill, while its outcome is decided by a combination of skill and chance; and that since in respect of the pro....
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....oly' under Heading 95.04 as game, that the products "Chip and Dale", "Duck Tale Disney" and "Rally" are very much like 'Snakes and Ladders' games; that when the Apex Court has upheld the classification of "Snakes and Ladders" under Heading 95.04, there is absolutely no justification to classify the products, in question, as toys under 95.03; that during the period of dispute, Heading 95.03 and 95.04 of the Central Excise Act were based on the HSN Heading 95.03 and 95.04 respectively and hence the scope of these Headings of the Central Excise Tariff would be the same as the scope of the same headings in the HSN; that in terms of HSN Explanatory Notes to Heading 95.04, this heading includes "boards and pieces (chess and draughts etc.) for the games of chess, draughts, dominos, Halma, Mah Jong, Ludo, Snakes and Ladders etc; that the Apex Court's judgement upholding classification of 'Snakes and Ladders' under 95.04 is based on HSN Explanatory Notes which have persuasive value for determining the classification in the Central Excise Tariff; that the Apex Court's order upholding classification of 'Snakes and Ladders' under 95.04 cannot be treated as base....
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....bsp; (d) the game "Fox and Geese" consists of a game board and plastic pieces representing Geese and Fox - 13 Geese tokens and one fox token. In this game, the moves are decided by the players according to the rules of this game - the player playing for fox moves during his turn to an adjacent vacant point either forward or backward, sideways or diagonally and the player playing for Geese moves during his turn along a line - either forward or sideways to a vacant adjacent point. The geese cannot move diagonally or backwards. The Geese wins if they occupy all the nine home points of the fox or capture the fox completely i.e. making any move impossible for the fox. The fox wins if he captures as many geese so that not enough geese are left to be captured by the fox any more. This game is more like the game of chess and involves skill and its outcome depends mainly upon the skill of a player. 42. The appellant's plea is that all the four products, in question, are meant predominately for the amusement of children and are a plaything for children and the same either do not involve any skill or involve very little skill and h....
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....y children (for example, tricycles, scooters, pedal cars); dolls carriages and Dolls representing only human beings, Heading 95.03 covers -'Others toys; reduced-size ('Scale') models and similar recreational models, working or not; puzzles of all kinds'. Heading 95.04 of the Central Excise Tariff as well as of the HSN covers 'Articles for funfair, tables or parlour games, including pintables, billiards, special tables for casino game and automatic bowling alley equipment'. While sub-heading 9504.10 of the Central Excise Tariff covers 'Playing Cards', sub-heading 9504.90 covers 'other games'. Since Central Excise Tariff Heading 95.03 and 95.04 are identical to the HSN heading 95.03 and 95.04 respectively, the scope of the Central Excise Tariff Heading 95.03 and 95.04 would be identical to the scope of the corresponding HSN Heading 95.03 and 95.04. It is settled law that when a heading in the Central Excise Tariff is based on and is identical to a heading, the explanatory notes to that heading in the HSN have persuasive value for determining the scope of the same heading in the Central Excise Tariff, unless a different intention is indicated on the Tariff itself [Apex Court's judgme....
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....eading 9504. It is probably for this reason that the appellant in the course of proceedings before the Apex Court have conceded the classification of the 'snakes and ladders' and 'Monopoly' as Game under sub heading 9504.90. The Apex Court in its order dt. 25.01.2010 in the case of the appellant has, however, remanded the issue of classification of other games in accordance with the principles laid down in its judgment in the case of Pleasantime Products Vs. CCE Mumbai-I (Supra). 44.2. The Apex Court in its judgment in Pleasantime Products (Supra) while deciding the question of classification of a product called 'Scrabble' - whether it is a 'toy' under 95.03 or it is a 'Game' under sub-heading 9504.90, has in para 18 of the judgment, laid down the criteria as what is to be treated as 'Game' and in paras 20 to 21 has made the observations as to which products are to be treated as 'toys'. According to the criteria laid down in para-18 of the judgment, a game is something which is played according to the rules, whose outcome is not predetermined, but is determined by skill and chance and there is an element of competitiveness. It is on the basis of this criteria that the ....
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....the spinners. These games are more like the games of 'Ludo' and 'Snakes & Ladders', where the outcome is dependent on chance and as such no skill is involved. The point of dispute is as to whether just because no skill is involved, whether the same would have to be treated as 'toys'- a plaything for children meant only for their amusement, or whether the same have to be treated as 'games' meriting classification under Heading 95.04. 47. The contention of the appellant is that since in 'Chip N Dale', 'Duck Tale Disney' and 'Rally', there is no element of skill and outcome of these games is dependent only on chance, these games are purely for amusement of children and hence the same have to be treated as 'toys' covered by Heading 95.03. In my view, this plea of the appellant is not correct. While the Apex Court in the case of Pleasan time Products Vs. CCE Mumbai-I (Supra) has held that 'Scrabble', whether 'Junior Scrabble' or 'Senior Scrabble', is a 'game' classifiable under Heading 95.04, it has also upheld the classification of 'Snakes & Ladders' under Heading 95.04, though on this point there is no discussion in the order, as appellant themselves had conceded its classification....