M/S. O.K. PLAY (INDIA) LTD. vs COMMNR. OF CENTRAL EXCISE DELHI-III

The Supreme Court addressed the classification of certain articles manufactured by M/s O.K. Play (India) Ltd. under Chapter Heading 95.03 of the Central Excise Act, 1944. The Court held that the classification of goods for excise duty must consider specific descriptions over general ones, as per Rule 3(a) of the Excise Tariff. The Court concluded that the items in question were indeed 'toys' and thus correctly classified under the claimed heading, affirming the assessee's position and dismissing the department's appeal.