COMMISSIONER OF CENTRAL EXCISE Vs. VENUS INDUSTRIES,

JUDGEMENT

(1.) THE issue in dispute in these appeals is the classification of various items manufactured by the respondents herein, namely, (1) "Around the World", (2) "Moneyply", (3) "Moneyply Delux" - manufactured by M/s. Venus Industries; (4) "Indoor Badminton Tennis" manufactured by M/s. Sunny Products; (5) "City Traffic" manufactured by M/s. Rishubh Enterprises and (6) "Four Wins" manufactured by M/s. Venus Toys. According to the Revenue all the products in dispute fall for classification under CET sub -heading 9504.90 as "Table or Parlour Games" while it is the contention of the assessees [which has been accepted by the Commissioner (Appeals)] that the items are 'Educational Toys' under CET sub -heading 9503.00 attracting nil rate of duty under the tariff itself. The further issue for decision is whether the goods are branded goods for the purpose of determining eligibility to the benefit of SSI exemption under relevant notifications in force during the period in dispute and whether the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944 is available to the department for the purpose of levy of duty and imposition of penalty.

(2.) IN all four cases the adjudicating authority has classified the goods under Chapter -Heading 95.04, denied the benefit of SSI exemption, confirmed demands and imposed penalties, while the lower appellate authority has set aside the classification adopted by the adjudicating authority and classified the goods under Chapter Heading 95.03 as Toys, and in this view of the matter, he has not recorded any finding on the branded goods issue and the applicability of the extended period of limitation.

(3.) CLASSIFICATION : The goods manufactured by M/s. Venus Industries are intended to be played by two to six children. 'Around the World' is an exciting travel game where the player builds up his score by travelling to various countries in the world. The child learns and develops his knowledge on geographical locations, popular travel destinations around the world, international cities and their historic places respectively.