M/S PLEASANTIME PRODUCTS ETC. vs COMMR.OF CENTRAL EXCISE,MUMBAI-1 ETC.

The Supreme Court ruled that the classification of the branded word game 'Scrabble' under the Central Excise and Tariff Act, 1985 hinges on its nature as a puzzle or a game. The Court held that 'Scrabble' is classifiable under sub-heading 9504.90 as it contains boards and pieces, thus not qualifying 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.