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of <h1>Supreme Court Classifies 'Scrabble' as Board Game Under Tariff Act's Sub-Heading 9504, Not an Educational Toy.</h1> The Supreme Court ruled that 'Scrabble' should be classified under Sub-Heading 9504 of the Tariff Act, rather than 9403. The court emphasized that 'Scrabble' involves elements of chance and skill, distinguishing it from toys, which lack these elements. Consequently, even 'Junior Scrabble' is not considered an educational toy but rather a board game. Therefore, it falls under Chapter Heading 95.04 of the Central Excise Tariff Act (CETA). This decision was made in the case between M/s. Pleasantime Products and another party versus the Commissioner of Central Excise, Mumbai-I.
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