TaxTMI 
TaxTMI 
2014 (7) TMI 985
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....ds, Puzzle Games etc falling under Chapter No.95 of the Schedule 2 of Central Excise Tariff Act, 1985. The appellants herein had from April 2011 claiming benefit of payment of duty to the extent of 5% as provided under Notification No.02/2011-CE, dt.01.03.2011 vide Entry No.75. During the course of Audit in year 2011, the audit officers were of the view that the said benefit of Notification No.02/2011-CE, dt.01.03.2011 is not applicable to the appellant's product 'Playing Cards'. A show cause notice was issued directing the appellant to show cause as to why the benefit as claimed by the appellant be not denied to them and differential duty be not demanded along with interest and penalties be not imposed. The appellant contested the issue on....
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....not involve any bodily exercise. It is his submission that the sport Bridge can be classified under heading of Chapter 95 and the benefit of Entry No.75 of Notification No.02/2011-CE, dt.01.03.2011 cannot be denied. It is his submission that the Apex Court in the case of Mewar Bartan Nirman Udyog 2008 (231) ELT 27 (SC) has held that the interpretation of tariff is different from the interpretation of exemption notification. It is also his submission that the CBEC Circular No.B.35/91/75-TRU, dt.21.08.1976 has given a clarification that the sports goods has too wide a scope and it is difficult to define it comprehensively. It is his submission that the Commissioner of Sales Tax Maharashtra, Gujarat Value Added Tax Tribunal, Commissioner....
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....ion would indicate that to claim the benefit as a sports goods, the activity should be identifiable with physical exercise and it is the necessity. 6. We have considered the submissions made at length by both sides and perused the records. 7. The issue involved in this case is whether the appellant who is manufacturing playing cards and classifying the same under Chapter sub-heading No.95.04 of the First Schedule to Central Excise Tariff Act, 1985 is eligible to avail exemption from payment of Central Excise duty to the extent of 5% / 6% under Notification No. 02/2011-CE, dt.01.03.2011 as amended and as per the description at Entry No.75 of the said notification. 8. The adjudicating authority, in the impugned order, has relied upon vario....
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....y does not indicate any further sub-heading number and would mean that all products falling under Chapter 95 which are considered as sports goods are eligible for exemption other than articles and equipments for general physical exercise. The plain interpretation of said notification would indicate that the appellant is eligible to avail the said benefit of notification if his product falls under Chapter 95. In the case in hand, there is no dispute that the appellant's product Playing Cards is classifiable under Chapter 95 and more specifically under Chapter sub-heading No.95.04. If that be the case, we are of the view that the benefit of notification cannot be denied to the appellant. 11. Besides the above findings, we find that identical....
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....outh 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 parlour games and games requiring exercise of intellect. He referred to the affidavit filed by the proprietor of Pioneer Sports, Bombay who are dealers in sports goods, as also by the Manager, Bombay Sports in which the averment was made that they were selling playing cards used in the sport of Bridge. He stated that the Ministry in their Circular F. No. B-35/91/75-TRU, dated 21-8-1976 had quoted the Ministry of Education and Social Welfare as to the meaning of the term 'sports g....
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....upon. 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 specifically listed in the HSN under this tariff heading. Where the tariffs are aligned in view of the judgment of the Supreme Court in the case of CCE v. Woodcraft reported in - 1995 (77) E.L.T. 23 (S.C.), the value of HSN as directing authority has to be acknowledged. In the cited circular of the Ministry also the concerned Administrative Mini....