2008 (3) TMI 99

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....r puzzle, as contended by the manufacturers. In the order impugned in appeal Nos. E/1554/02 and E/1553/02, the Commissioner has confirmed a duty demand of Rs. 22,72,233/- raised vide show cause notice dated 23-3-2001, under the proviso to Section 11A(1) of the Central Excise Act, 1944, together with interest at the appropriate Tate under Section 11AB ibid, and imposed a penalty of amount equal to duty on the manufacturer under Section 11AC of the Act read with Rule 173Q of the Central Excise Rules, 1944, and a penalty of Rs. 2,00,000/- upon its power of attorney, under the provisions of Rule 209A of the Central Excise Rules. In the order under challenge in appeal No. E/32/04, duty demand of Rs. 71,690/- has been confirmed together with inte....

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....s an educational toy in the initial years, and becomes a kind of puzzle as the child becomes an adult. In support of this submission, affidavits from dealers, parents, school teachers and school principals were relied upon. The further contention of the appellants is that Scrabble is a puzzle word game as per the definition thereof in Collins English Dictionary ("A toy, game or question presenting a problem that requires skill or ingenuity for its solution"); Webster's Encyclopedic Unabridged Dictionary of the English Language (New Revised Edition) ("A toy or other contrivance designed to amuse by presenting difficulties to be solved by ingenuity or patient efforts"). According to the appellants, scrabble is a sequential movement puzzle, i.....

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....awn by each player. 6. The decision of the Apex Court in O.K. Play (India) Ltd. v. CCE - 2005 (180) E.L.T. 300 (S.C.) holding that toys are miniature reproduction of articles used by adults, like furniture, musical instruments etc. and that play table, activity' desks and chairs meant for exclusive use of children will not place them under the category of toys and that they are more akin to furniture under Heading 94.01/94.03 of the Tariff, is distinguishable as it does not address itself to the issue in dispute in the present case, and therefore reliance upon this decision by the appellants is misplaced. 7. The decision in Funskool (India) Ltd. v. CCE, Goa - 2004 (166) E.L.T. 241 holding inter aim that the game "Upwards" - word build....