M/S Pleasantime Products Etc vs Commr.Of Central Excise,Mumbai-1 Etc

The Supreme Court addressed the classification of the branded word game 'Scrabble' under the Central Excise and Tariff Act, 1985, determining whether it falls under sub-heading 9503.00 or 9504.90. The Court held that 'Scrabble' is a game and should be classified under sub-heading 9504.90, rejecting the assessee's claim for classification as a puzzle under sub-heading 9503.00. The Court also upheld the invocation of the longer period of limitation under Section 11A(1) of the Central Excise Act, 1944, due to the alleged suppression of information by the assessee.