Full Judgment Text
REPORTABLE
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
I.A. Nos. 8-10 of 2009 in
CIVIL APPEAL NOs. 3460-3462/2004
The Commissioner of Central Excise,
Goa & Anr. … Applicant (s)
Versus
M/s. Funskool (India) Ltd. & Anr. … Respondent(s)
O R D E R
1. In view of factual errors committed through
oversight in stating particulars of items in dispute
(though there is no mistake in recording findings/
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conclusion), we recall our order dated 12 November, 2009
in Civil Appeal Nos. 3460-3462 of 2004 in the case of
Commissioner of Central Excise, Goa & Anr. v. M/s.
Funskool (India) Ltd. & Anr. (“FIL” for short).
Accordingly, IA Nos. 8 – 10 of 2009 in Civil Appeal
Nos. 3460-3462 of 2004 stand allowed.
2. By consent, Civil Appeal Nos. 3460-3462 of 2004 are
taken up for hearing and disposed of.
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3. By our judgment dated 12 November, 2009, in the
case of M/s. Pleasantime Products and Anr. v. Commissioner
of Central Excise, Mumbai – I [Civil Appeal Nos. 4309-4311
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of 2008], this Court held that the product “Scrabble/
Upwords” is classifiable under CSH 9504.90 of the First
Schedule to the Central Excise and Tariff Act, 1985. The
said CSH 9504.90 comes under CH 95.04 which refers to
“Articles for funfair, table or parlour games, including
pintables, billiards, special tables for casino games and
automatic bowling alley equipment”. In the afore-stated
judgment, we have taken the view that the product
“Scabble/ Upwords” falls under CH 95.04 and we have
rejected the argument of the assessee that the said
product fell under CSH 9503.00 which refers to the words
“other toys; reduced-size models; puzzles of all kinds”.
The decision in the case of M/s. Pleasantime Products
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(supra) was given on 12 November, 2009. On that day, the
connected matter was M/s. FIL (supra).
4. The appeal filed by the Department in the case of
M/s. FIL (supra) dealt with 34 items (and not with 12
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items as mentioned in our order dated 12 November, 2009,
which is now recalled). We may state that three out of 34
items dealt with Scrabble/ Upwords, Monopoly, Snake and
Ladder. Applying our judgment in the case of M/s.
Pleasantime Products (supra), we hold that the said three
items, namely, Snake and Ladder, Monopoly and Scrabble/
Upwords stand classifiable under CH 95.04 of Central
Excise and Tariff Act, 1985.
5. Subject to the question of limitation, we have
discussed hereinafter, we remit the case to the Tribunal
with the request to examine as to whether each of the
remaining 31 items would stand covered by CSH 9504.90 or
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by CSH 9503.00. For that purpose, the Tribunal needs to
apply the tests which we have enunciated in our judgment
in the case of M/s. Pleasantime Products (supra).
6. Now, coming to the question of limitation, we are
of the view that, on facts and circumstances of this case,
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in respect of first show-cause notice dated 23 November,
2001, the claim of the Department has got to be confined
to the period after October, 2000, and that too, if at all
the decision on merits in the matter of classification
goes against the assessee. As regards second show-cause
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notice dated 1 May, 2001, the said notice is within
limitation and, therefore, the Department would be at
liberty to proceed in accordance with law.
7. Before concluding, we may clarify that we have
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recalled our order dated 12 November, 2009 only to bring
about clarity in our order. We could have corrected our
order easily by incorporating the correct number of items.
However, we thought it best to recall the order and to re-
dictate the said order for the sake of clarity.
8. Accordingly, the Civil Appeals filed by the
Department are allowed with no order as to costs.
......................J.
[S.H. KAPADIA]
......................J.
[AFTAB ALAM]
New Delhi,
January 25, 2010.