2006 (4) TMI 27

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....assed by the Commissioner of Central Excise (Appeals-II), Bangalore. 2. The appellants manufacture plastic spring bangles and clear them without payment of duty. The short point is the classification of the impugned goods. According to the appellants, the impugned goods would be 'Toys' falling under CSH 9503.00. However, the Revenue holds that these impugned goods are 'Articles of Plastic' fall....

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..... Children normally play with the springs. The items are not sold in bangle stores but generally sold by foot-path vendors and vendors attending annual fairs and weekly markets. The learned Advocate relied on judgments rendered in the case of Funskool (India) Ltd. v. CCE, Goa - 2004 (166) E.L.T. 241 (T) in which case the following judgments were relied upon :- (a) Madhu Overseas Corporation v. ....