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

The Supreme Court held that the products 'Scrabble/Upwords', 'Monopoly', and 'Snake and Ladder' are classifiable under CSH 9504.90 of the Central Excise and Tariff Act, 1985, rejecting the assessee's argument for classification under CSH 9503.00. The Court remitted the case to the Tribunal to examine the classification of the remaining items, applying the tests established in M/s. Pleasantime Products. The Court also clarified the limitation period for the show-cause notices, allowing the Department to proceed with the second notice as it was within limitation.