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2018 (6) TMI 374
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....BER (TECHNICAL) Ms. Manasi Patil, Advocate for Appellant Shri A.B. Kulgod, Asstt. Commissioner (AR) for Respondent Per: Ramesh Nair The issue involved in the present appeals is that whether 'Thrillers' and 'Climbers' manufactured and cleared by the appellant are covered by the expression "Sports Goods" as used under Notification No. 6/2006-CE dated 1.3.2006 and are eligible for exempti....
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....rs and Thriller which are used for children's play & games and are installed in playground & gardens. We observe that these goods are admittedly for children's plays. Therefore as far as small children these are sports equipment for their play. We also observe that the lower authorities have contended that the sports which are played nationally and internationally only are the sports and p....
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....d 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/Sec0): 2002 Playground equipment for park - Part 6 Swings ....
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....t used in children's playground are 'sports goods'. We also find that there is force in the submission of the Learned Counsel on the fact that in the appellant's own case for almost entire period except the period involved in the present case either the demand was dropped the demand of the original adjudicating authority was set aside by the Commissioner (Appeals). In all such cases th....