2016 (12) TMI 1382

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....ion the sports goods falling under Chapter 95 are exempted from Central Excise duty excluding the articles and equipments for general exercise falling under the category of sports goods . The department observed that amongst other articles & equipments manufactured by the assessee on which exemption is claimed under the said notification as sports goods , they have also been manufacturing the goods viz. (1) Climbers - (includes various types of nets attached to frames which are similar to the ones used in obstacle course) and (2) Thriller Range (includes items like Balancing Beams, Rolling Barrel, Walking Barrel, Stationery Cycle, Rock N Roll Bar, Double Bar, Gliders, Loop Ranges, Horizontal Bars etc.). The adjudicating authority while adju....

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.... s own case for the period April 1994 to December 1998, the demand of Rs. 2.22 crores were raised but the same was dropped by the Commissioner of Central Excise vide Order-in-Original No. 077/YGP-12/2000/M-III dated 28.03.2003. This order has been accepted by the department as the same was not challenged by filing any appeal. Moreover on the identical issue for the period 01.01.2005 to 31.12.2007 demand of Rs. 25.6 lakhs, for the period 01.10.2010 to 31.03.2012, demand of Rs. 4.67 lakhs and in the period 01.01.2013 to 30.06.2014 demand of Rs. 58.27 lakhs was dropped by the Commissioner (Appeals) and allowed the appeals of the appellant. In this regard he submits that since the demand on the identical issue has been dropped for the previous ....

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....: Part II Horizontal bars 05 2000   59 IS 6869 (Part 3) : 1973 Playground equipment for parks : Part III Horizontal ladders 05 2000   60 IS 6869 (Part 4) : 1973 Playground equipment for parks : Part IV Jungle gyms (or castle climbers) 05 2000   61 IS 6869 (Part 5) : 1973 Playground equipment for parks : Part V Parallel bars 05 2000   62 IS 6869 (Part 6/Sec 0) : 2002 Playground equipment for park - Part 6 Swings       From the above ISI standards it can be seen that the play equipment installed in the park for children play are indeed sports goods . The explanatory notes to HSN in respect of Heading 95.06 reads as under:- (A) Gymnasium or athletic equipment, (B) Requisites for....