COMMNR. OF CENTRAL EXCISE, GOA vs M/S. FUNSKOOL (INDIA) LTD.

The Supreme Court held that the items 'Snake and Ladder', 'Monopoly', and 'Scrabble/Upwords' are classifiable under Heading 95.04 of the Central Excise and Tariff Act, 1985 (CETA). The Court clarified that the age of the player is not a correct test for classification, as previously indicated in the judgment of M/s. Pleasantime Products. The case was remitted to the Tribunal for de novo consideration regarding nine out of twelve items, with the appeals filed by the Department being allowed without costs.