Commnr. Of Central Excise, Goa & Anr vs M/S. Funskool (India) Ltd. & Anr

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 classification tests applied by the Department, specifically regarding the age of the player, were incorrect. The case was remitted to the Tribunal for de novo consideration of nine out of twelve items, affirming the classification of 'Scrabble/Upwords' as a game under CETA.