Holding

"Scrabble" is a board game, not a puzzle, and therefore falls under heading 95.04 of the Central Excise and Tariff Act, 1985; the Department was justified in invoking Section 11A(1) proviso.

Summary

Pleasantime Products manufactured the branded word game "Scrabble" and claimed it fell under sub‑heading 9503.00 (puzzles) of Chapter 95 of the Central Excise and Tariff Act, 1985, seeking exemption from excise duty. The Central Excise Department classified it as a board game under heading 95.04, levied duty and invoked the proviso to Section 11A(1) of the Central Excise Act, 1944, alleging deliberate misdeclaration. The Supreme Court examined the meanings of "puzzle", "game" and "educational toy" using dictionary, trade and common‑parlance tests, concluding that Scrabble lacks a fixed outcome and clues, involves chance and skill, and therefore is a board game, not a puzzle. Consequently, it falls under heading 95.04, and the Department was justified in invoking Section 11A(1) for a longer period of limitation. The appeals were dismissed.

Issues considered

Whether the product "Scrabble" is a puzzle falling under sub‑heading 9503.00 or a board game falling under heading 95.04 of the Central Excise and Tariff Act, 1985.
Whether the Central Excise Department was justified in invoking the proviso to Section 11A(1) of the Central Excise Act, 1944 on the ground of deliberate misdeclaration.

Legislation cited

Central Excise Act, 1944s. 11A(1)
Central Excise and Tariff Act, 1985s. Chapter 95, s. Heading 95.03, s. Heading 95.04

Subjects

classificationcentral exciseboard gamepuzzleScrabbleSection 11Acommon parlancetrade meaningeducational toyexcise dutylonger period of limitation

Judgment

{
[2009] 15 (ADDL.) S.C.R. 851

MIS. PLEASANTIME PRODUCTS AND ANR. A
v.
l COMMR. OF CENTRAL EXCISE, MUMBAI-I
(Civil Appeal Nos. 4309-4311 of 2008)
NOVEMBER 12, 2009
[S.H. KAPADIA AND AFTAB ALAM, JJ.] .B

Central Excise and Tariff Act, 1985 - Chapter 95 - First
Schedule - Heading _95. 04 and 95. 03 - Tests to distinguish
-\
~
toys, puzzles and games in the context of Chapter 95 - Test of
common parlance - Dictionary meaning - Trade meaning - c
Discussed - "Scrabble': a branded word game - Classification
of - Held: "Scrabble" is not a puzzle as claimed by assessee
since therein there is no fixed outcome, there is no clue as in
the case of a puzzle and there is an element of skill and chance
-;'
- "Scrabble" is a board game and falls under Heading 95.04. b
A. Central Excise Act, 1944- S.11A(1), proviso- Invocation
of- By Department- Held: On facts, was justified in view of
the conduct of the assessetr- Assessee deliberately declared
. the goods under a particular sub-heading of the Central Excise
and Tariff Act to avoid any enquiry in the matter by the E
Department- Central Excise and Tariff Act, 1985.

Words and Phrases: "game", "puzzle", "toy and

.•
>-
"educational toy" - Meaning of - Discussed.
~

The question which arose for consideration in the F
present appeals was whether the product 'Scrabble', a
branded word game manufactured by assessee, is
classifiable under the Central Excise and Tariff Act, 1985
_,.. as-a board game under heading 95.04 or as a puzzle under
' heading 95.03. G

Dismissing the appeals, the Court
l HELD: 1.1. The difference between a "game" and a
851 H
~

852 SUPREME COURT-~EPORTS [2009] 15 (ADDL.) S.C.R. ·-..
.~

\

A "puzzle" is brought out by three distinct features, viz.,
outcome, clue-chance and skill. In a puzzle outcome is pre- 1
determined and fixed. It is not so in "Scrabble". A person
solving a puzzle, unlike games, does not aim at winning
by scoring more points but aims at arriving at the solution
by finding the correct answer or by putting it together
B properly, and winning or losing can only come by way of
time taken in solving the puzzle. The other important
·~
difference is that in a "Scrabble" there are no clues
whereas in crossword puzzle words are written according ~
to clues. One more distinguishing feature to be kept in
c mind is, in "Scrabble" there is an element of chance and
skill. The player in "Scrabble" gets lettered tiles to create
words by chance. These tiles are initially kept in a pouch
from which every player picks up the tiles. This is pure
matter of chance. Further, apart from the element of 'I"°
chance there is also an element of skill involved in
D '
"Scrabble". Each lettered tile ~as an assigned value and .}
~

>._
the player has to create words. He tries to create words
which attain maximum value; tries to gain maximum value '•
from the lettered tiles which come by chance to him. This ;-
is !"here skill comes in. Each player uses his skill to
E achieve the highest value. In other words; if a player has.
command over language, he can coin or create words
with highest maximum value. Th~s, the two elements of
chance and· skill are the key elem'~nts of a "Scrabble". In
"Sct,abble" no clues are given as in the case of crossword ~

!\ r

F or jigsaw puzzles. In "Scrabble", outcome is not fixed or
pre-~etermined as in the case of',puzzle. The game is
esseptially. . in the nature of anagrams played on a board
x
(of 15 15 squares) which uses the co_ncept of a crossword
only to the extent of arrangement of ~ords formed eith~r
vertically or horizontally. The essential characteristic of.
G crossword to lay down clues and having a solution is
absent from "Scrabble". Thus, "Scrabble" is an ingenious
mix of,anagrams, crosswords, chance and skill. It involves J_
a lot of luck. So, aided by artful strategy there is a good
chanc~ of beating someone with a better vocabulary.
r
H Hence, luck lacks in a puzzle unlike in the game of
PLEASANTIME PRODUCTS
I
AND ANR. v. COMMR. 853
OF CENTRAL EXCISE, MUMBAI-I
"Scrabble" as an essential constituent. Hence, "Scrabble" A
y will not fall in the category or class mentioned in sub-
heading 9503.00, namely, "puzzles of all kinds". Applying
~
the dictionary meaning, "Scrabble" is a board game in
_, which players use lettered tiles to create words in a
<, crossword fashion. [Paras 11, 12, 13, 14 and 15] [860-0- 8
H; 861-A-G]
1.2. Courts must give the words, used by the
' ,,+ legislature, their popular-sense meaning "that sense
which people conversant with the subject-matter with
which the statute is dealing, would attribute to it". The
word in the entry must, therefore, be interpreted according
c
to ordinary parlance and must be given a meaning which
people conversant with the commodity would ascribe to
it. Applying the said test of "common parlance" or trade
meaning and commercial nomenclatures, it is clear that
"Scrabble" is a board game. If one attends any D
A. departmental store like O~ford or Crossword, "Scrabble"
.~

is put in the board game section and not in the section for
puzzles. Therefore, even by the test of common parlance
"Scrabble" is not the puzzle. It is a game. [Para 17] (862-
B-D] E
1.3. The word "game" in commercial sense means ar.
article or apparatus used in playing games. In a game there
is a trial of skill or chance between two or more contesting

' ~
.. parties according to some rule(s) by which one may
succeed or fait It is a contest for success, for a trial of
F
chance or skill and it embraces every contrivance which
has for its object sport, recreation or amusement. Applying
__. the dictionary meaning of the word "game", it is clear that
-{
"Scrabble" is a board game. It is not a puzzle. In the
circumstances, it falls under Heading 95.04 and not under
sub-heading 9503.00 of the Central Excise and Tariff Act, G
1985. "Scrabble" is not a puzzle as in "Scrabble" there is
l no fixed outcome, there is no clue as in the case of a
puzzle and there is an element of skill and chance. [Paras
18 and 19] '[862-E-H; 863-A-D]

• H
854 SUPREME COURT REPORTS [2009] 15 (ADDL.) S.C.R.

A 1.4. Going by the dictionary meanings of the word
"educational toy" one finds that "educational toys" l
remain even today tools of amusement. They remain an
object for a child to play with. One needs to apply the
predominant test in such cases. Applying these tests, even "'""'
a "Junior Scrabble" (another product sold by assessee
8 ~
which purportedly is a pictorial dictionary in which every
child has to put the character and arch after identifying it)
will not fall in the category of "educational toys". The two
main elements of "Scrabble"
., are - chance and skill. These +- '
elements are absent in a toy. Hence even a "Junior '·
c Scrabble" is not an educational toy. It is a game. It remains
a board game and in the context of the placement of the
entries in Chapter 95 even "Junior Scrabble" will come
under Chapter Heading 95.04 of the Central Ex~ise and
Tariff Act, 1985. [Para 21].[864-C-E].
D The Dy. Commissioner of Sales Tax (Law) Board of
Revenue {Taxes), Ernakulam v. Mis. G.S. Pai and Company ).
AIR 1980 SC 611, relied on.
Encyclopaedia Brittanica; The Concise Oxford English
Dictionary, Tenth Edition, Revised; Words and Phrases,
E Permanent Edition and Stroud's Judicial Dictionary, referred
\ to.
2. In the facts and circumstances of the case, the
conduct of the assessee clearly indicates that the
assessee herein deliberately declared branded goods ....
F under sub-heading 9403.00 of the CETA to avoid any . ~

enquiry in the matter by the Department. For the above ""'
reasons, the Department was justified i:n invoking the
proviso to Section 11A (1) of the 1944 Act. [Para 22] [865- r
C-D]
~

G Case Law Reference :

AIR. 1980 SC 611 relied on Para. 17
L
CIVIL APPELLATE JURISDICTION : Civil Appeal Nos.
4309-4311 of 2008.
H
....
l!

. I
856 SUPREME COURT REPORTS (2009] 15 (ADDL.) S.C.R.

.,.
A Notification No.13/92-CE (NT) dated 14.5.92 informing the
Department that the assessee manufactured toys and puzzles ·1
falling under sub-heading 9503.00 of the CETA which were fully
exempt from payment of excise duty as per Notification No.81/
90-CE amended by Notification No.56/94-CE. In the
declarations for the rel~vant years in qu~stion, according t.o .
B assessee, the Department was informed, that tney~:were· :·1• ·
manufacturing items classifiable under sub-heading 9503.00 as
well as under Heading 95.04 either on their own account or by
using the brand name of others. According to the assessee, along
~
with the declaration(s), a list of toys manufactured by it,
c classifiable under sub-heading .9503.00, was also furnished. In
the list the assessee stated that "Scrabble" was classifiable under
sub-heading 9503.00. According to the assessee, subsequent
to the filing of annual declarations, visits. were made by the
jurisdictional Central Excise Authorities an~ samples were
collected by the Department. .
D
4. It may be mentioned that in this batch of civil appeals we
are concerned with the period March 1996 to June 2001 covered
by two show cause notices dated 23.3.2001 and 18.1.2002. On
.)._

-
23rd March, 2001, assessee was served with a show cause
E notice (SCN) issued by the Comm_issioner alleging that
"Scrabble" was not a puzzle, it was not a toy but a game and,
therefore, it could not be classified under sub-heading 9503.00;
that, all games which contain boards and pieces were
classifiable under sub-heading 9504.90 and since "Scrabble"
has board(s) .a.nd, pieces it was classifiable under sub-heading ..
~
F 9504.90 of the CETA. The SCN also invoked longer period of
limitation under Section 11A(1) of the Central Excise Act, 1944
("1944 Act", for short) alleging that the declarations filed by the •
~

assessee failed to mention that the assessee was manufacturing
board games and that they had deliberately suppressP.d the
G process of manufacturing "Scrabble". On these alle~::-.t1ons, the
Commissioner made the demand of Rs.22, 72,233 (by first SCN)
and Rs. 71,690 (by second SCN) on the clearances of "Scrabble"
made by the assessee during the period March 1996 to June
-L
2001 charging excise duty for a longer period of limitation. In reply
to SCN; assessee submitted that the longer period of limitation
H
PLEASANTIME PRODUCTS AND ANR. v. COMMR. 857
OF CENTRAL EXCISE, MUMBAI-I [S.H. KAPADIA, J.]
could not be invoked under Section 11A(1) of the 1944 Act as A
1 the assessee had stated in their declarations that they were
manufacturing toys and puzzles classifiable under sub-heading
9503.00 as well as under sub-heading 9504.90 and they had
specifically stated in the declarations that they were
manufacturing toys and puzzles which also bear the brand name B
of Mis. J.W. Spears & Sons Ltd., U.K., and since "Scrabble" was
a product of Mis. J.W. Spears & Sons Ltd., U.K., it could not be
said that they had deliberately suppressed the fact that they
·~
/
manufactured "Scrabble". On merits, the assessee replied to the
SCN that even if "Scrabble" would be treated as a table game
~till it would be covered by the genus "puzzles of all kinds" in sub- c
heading 9503.00. -on the basis of definitions under various
dictionaries, internet search on the subject etc., the assessee
submitted that in any event "Scrabble" was an educational toy.
Assessee also relied upon various dictionary meanings to show
that "Scrabble" was a puzzle and, therefore, classifiable under D
sub-heading 9503.00 of the CETA. Assessee also furnished

- ....
affidavits of purchasers of "Scrabble" who deposed that
"Scrabble" was an educational toy used for imparting education
to children and is treated as a puzzle by adults.
5. Vide orders dated 30.1.02 and 30.9.03, the E
Commissioner (A) held that "Scrabble" was a board game
classifiable under sub-heading 9504.90 of the CETA and liable
for levy of central excise duty thereunder. The Commissioner
further held that the assessee had deliberately suppressed the
~

> fact of manufacturing and clearance of dutiable brand goods
F
"Scrabble" under sub-heading 9504.90 and, therefore, the longer
period of limitation was invocable.

6. Aggrieved by the Orders of the Commissioner (A),
Assessee went in appeal to CESTAT bearing Nos.E/1554/02,
E/1553/02 and E/32/04. All three appeals filed by the assesses G
were collectively heard by CESTAT and disposed of by a
common Final Order No.A/346-348/08/C-l/EB dated 21.3.08. By
l the said order it has been held that "Scrabble" was neither an
educational toy nor a puzzle. In other words, CESTAT has
confirmed the order of the lower authorities, hence these civil
H ,..
appeals filed by the Assessee.
f

.--"'
~ \
'
858 SUPREME COURT REPORTS [2009] 15 (ADDL) S.C.R.

.A 7. As stated above, in this batch of civil appeals we are
concerned with the classification of an item called as "Scrabble".
Before ent~ring into dictionary meaning of the word "puzzle" we
need to analyse relevant entries in Chapter 95 of the CETA which
are reproduced hereinbelow: '
B "CHAPTER 95
· ." TOYS, GAMES AND SPORTS REQUISITES;
. ; . PARTS-AND ACCESSORIES THEREOF
Heading Sub-heading 1 Description .·of . Rate of .·
No. No. goods duty
c (1) ' (2) (3) (4)
95.01 9501.00 ·Wheeled toys designed NIL
to be ridden by
children (for example,
tricycles, scooters,
D pedal cars); dolls'
carriages
95.02 9502.00 Dolls representing NIL
onlv human beinas
95.03 9503.00
E Other toys; reduced-
NIL
size ("scale") models
and similar recreational
models, working or not;
...
puzzles of all kinds '
F -'
!

95.04 Articles for funfair, table
or partoqr games,
including'pintables,
billiards, special tables
for casino gam~s and
G
automatic bowliltg alley
equipment _J_
9504;10 Playing cards NIL
9504.90 Other· 16%
H ··(emphasis supplied' by us)
PLEASANTIME PRODUCTS AND ANR. v. COMMR. 859
OF CENTRAL EXCISE, MUMBAI-I [S.H. KAPADIA, J:]

8. The said chapter refers to "Toys, Games and Sports A
" 1•
Requisites; Parts and Accessories thereof". Heading
Nos.95.01, 95.02 and 95.03 deal with a subject-matter, namely,
"Toys" whereas Chapter Heading 95.04 deals with "Articles for
funfair, table or parlour games, including pintables, billiards,
special tables for casino games and automatic bowling alley B
equipment". Broadly, therefore, we have two subject-matters,
namely, Toys on one hand and Articles meant for funfair, table
or parlour games on the other hand. This conclusion is arrived
}:
at by applying a rule of interpretation called as "companion test".
Within the subject-matter "toys", we· find that Heading 9501
covers 'wheeled toys', Heading 9502 covers 'dolls' whereas
c
Heading 9503 covers 'other toys; reduced-size models; puzzles
of all kinds'. In sub-heading 9503.00, the expression "other toys"
indicates that all toys other than wheeled toys and dolls would
come under sub-heading 9503.00. In a way sub-heading
9503.00 is a residuary to sub-headings 9501.00 and 9502.00. D
',._,. ,4.. According to the assessee, sub-heading 9503.00 in turn covers
three separate and distinct items, namely, other toys; models;
puzzles of all kinds.

9. According to the assessee, a "Scrabble" is very similar
to a crossword or jigsaw puzzle and, therefore, "Scrabble" falls E
under sub-heading 9503.00 which refers to "puzzles of all kinds".
According to the assessee, since the expression "other toys"
in sub-heading 9503.00 is followed by a semi-colon, the said
• expression "other toys" constitutes one separate and distinct
:>·
class from "puzzles of all kinds" which itself constitutes a different F
and distinct class from "reduced-sized models" because,
according to the assessee, each of the three classes are
followed by a semi-colon.

10. The key question which we have to answer is : whether
"Scrabble" is a puzzle. In our opinion "Scrabble" is not a puzzle. G
Let us first see how "Scrabble" was invented and how it evolved ..
When the Great Depression left architect Alfred Mosher Butts
out-of-work, he decided to invent a board game. He did his
market research and produced a document entitled "Study of
Games". He concluded that there are three kinds of parlour H
860 SUPREME COURT REPORTS (2009] 15 (ADDL.) S.C.R.

A games: "number games", such as dice and bingo; "move
games", such as chess and checkers; and "word games", such
as anagrams. He stated that "it is curious that whiJe two of the t "
three kinds of table ganies has yie-lded such inte·resting:
developments, the third has produced nothing better than
anagrams". Thus Butts wanted to create a game that (;ombined
B the vocabulary skills of crossword puzzles and anagrams, with
the additional element of chance. The game was originally
named ·Lexico, but Butts eventually decided to call the g:ame
"Criss-Cross Words". "Scrabble" which mean,s "to Q_rope
frantically", was trademarked in.1948. [See: Succe~~at 60, letter Y"
"
c by letter by Oliver Burkeman at http://www.gulf-times.com].

11. The difference between a "game" and a "puzzle" is
brought out by three distinct features, viz., outcome, clue-chance
and skill. In a puizle outcome is pre-deterrnined and fix~d. It is
not so in "Scrabbl~". For example, in crossword, outcom_e is pre-
D determined or fixed. In a crossword puzzle, there is a grid of
squares and blanks into which words crossing vertically or .1
horizontally are written according to clues. [See: Encyclopaedia . ~

:f
Britannica]. Similarly, a jigsaw puzzle is a contrivance for testing
ingenuity. In jigsaw puzzle there is a set of varied, irregularly
E shaped pieces, which when properly assembled form a map or
picture. These are examples to demonstrate that in a puzzle the
outcome is fixed or pre-determined. which ·is not there in
"Scrabble". A person solving a puzzle, unlike games, does not
aim at wining by scoring more points bul aims at arriving at the .
solution by finding the correct answer or by putting· it together ·
F properly, and winning or losing can only come by way of time .•
·~

taken in solving the puzzle.

12. The other important difference is that in a "Scrabple"
there are no clues whereas in crossword puzzle, as stated
above, words are written according to clues.
G
13. One more distinguishing feature to be kept in mind. is,
in "Scrabble" there is an element of chance and skill. The player _(
in "Scrabble" gets lettered tiles to create words by chance.
According to The Concise Oxford English Dictionary, Tenth
H Edition, Revised, "Scrabble" is defined as a board_game in which
PLEASANTIME PRODUCTS AND ANR. v. COMMR. 861
OF CENTRAL EXCISE, MUMBAI-I [S.H. KAPADIA, J.]

players use lettered tiles to create words in crossword fashion. A
These tiles are initially kept in a pouch from which every player
picks up the tiles. This. is pure matter of chance. Further, apart
from the element of chance there is also an ·element of skill
involved in "Scrabble". Each lettered tile has an assigned value· · .·
and the player has to create words. He tries to create words which •B
attain maximum value; tries. to gain maximum value from the
lettered tiles which come by chance to him. This is where skill
comes in. Each player uses his skill to achieve the highest value.
In other words, if a player has command over language, he can
coin or create words with highest maximum value. Thus, these
two elements of chance and skill are the key elements of a C
"Scrabble". In "Scrabble" no clues are given as inthe case of ,
crossword or jigsaw puzzles. In "Scrabble", outcome is not fixed
or pre-determined as in the case of puzzle. The game is
essentially in the nature of anagrams played on a board (of 15
X 15 squares) which uses the concept of a crossword.only to D
the extent of arrangement of words formed either vertically or

-- horizontally. The essential characteristic of crossword to lay
down clues and having a solution is absent from "Scrabble".
Thus, "Scrabble" is an ingenious mix of anagrams, crosswords,
chance and skill. It involves a lot of luck. One of the crucial · E
ingredients is that you cannot know what tiles are on your
opponent's rack or which you Will draw next. So, aided by artful
strategy there is a good chance of beating someone with a better
vocabulary. [See: Spell Bound, by Oliver Burkeman,· The
... Guardian, June 28, 2008 at http://www.guardian.co.uk). Hence, .
• . it is seen that luck lacks in a puzzle unlike· in the game of · F
· "Scrabble" as an essential constituent.

14. Hence, in our view, "Scrabble" will not fall in the category·
or class mentioned in sub-heading 9503.00, namely, "puzzles
of all kinds". · ·
·G·
15. Applying the dictionary meaning, "Scrabble"js a board ·
game in which players use . lettered tiles to· create·
.
words in a
crossword fashion. [See: The Concise Oxford English Dictionary,
Tenth Edition, Revised]. ·

16. Apart from the analysis of the entries in Chapter 95 and H,
862 SUPREME COURT REPORTS [2009] 15 (ADDL.) S.C.R.

A apart from the dictionary meaning, discussed above, we may
now refer to trade meaning of the word "Scrabble" in India. ~
17. In the case of The Dy. Commissioner of Sales Tax (Law)
Board of Revenue (Taxes), Emakulam vs. Mis. G. S. Pai and
Company-AIR 1980 SC page 611, this Court held that while
B interpreting the entries in Sales-tax Legislation, it should borne
in mind that the words used in the entries must be construed not
in any technical s~nse but as understood in common parlance.
Courts must give the words, used by the legislature, their popular- i-
sense meaning "that sense which people conversant with the "
c subject-matter with which the statute is dealing, would attribute
to it". The word in the entry must, therefore, be interpreted
according to ordinary parlance. and must be given a meaning
which people conversant with the commodity would ascribe to
it. Applying the said test of "common parlance" or trade meaning
and commercial nomenclatures, we are of the view that
D "Scrabble" is a board gamP.. !f one attends any departmental
store in Mumbai like Oxford or Crossword, "Scrabble" is put in
the board game section and not in the section for puzzles.
Therefore, even by the test of common parlance "Scrabble" is
not the puzzle. It is a game.
E
18. The word "game" in commercial sense means an article
or apparatus used in playing games. According to Words and
Phrases, Permanent Edition, the word "game" also defines, in
certain context, instrumentalities used in playing them.
According to Stroud's Judicial Dictionary, a "game" is a form of .•
F a play or sport especially a competitive one, played acco~
to rules and decided by skill and chance. According to Words
and Phrases, Permanent Edition, the instruments by which
chance may be developed and upon which skill may be
exercised are also games - such as cards, dice, balls, figures,
G letters, checks etc. Therefore in a game there is a trial of skill or
chance between two or more contesting parties according to
some rule(s) by which one may succeed or fail. It is a contest for
success, for a trial of chance or skill and it embraces every
J
contrivance which has for its object sport, recreation or
amusement. These are the various dictionary meanings of the
H
PLEASANTIME PRODUCTS AND ANR. v. COMMR. 863
OF CENTRAL EXCISE, MUMBAI-I [S.H. KAPADIA, J.]
'
- -f
word "game". Applying the dictionary meaning, we are of the view A
I
that "Scrabble" is a board game. It is not a puzzle. In the
' circumstances, it falls under Heading 95.04 and not under sub-
heading 9503.00 of the CETA.
19. In the alternative, it is the case of the assessee that they
are also selling what is called as "Junior Scrabble" which is an B
educational toy which falls in sub-heading 9503.00 of the CETA
under the expression "Other Toys". It is submitted that "Junior
,,t Scrabble" has an element of playfulness and recreation. It is
submitted that it is not a process b\,Jt an article a child can play
and develop his word power with the scrabble. It is submitted
that "Junior Scrabble" is a pictorial dictionary and in it every child
c
has to put the character and arch after identifying it. We find no
merit in this contention. At the outset, it may be stated that
- according to the pleadings "Scrabble" is a toy in the nature of a
puzzle. This plea indicates that even according to the appellant
o
--
.... it is a "toy puzzle" and consequently it can only fall in the category
of "puzzles of all kinds". However, as stated above, "Scrabble"
(a branded word game) is not a puzzle as in "Scrabble" ther~ is
no fixed outcome, there is no clue as in the case of a puzzle and
there is an element of skill and chance.
E
20. According to "The Concise Oxford English Dictionary,
Tenth Edition", a "toy" is an object for a child to play with, typically
a model or miniature, replica of something. The gadget or a
.. machine providing amusement is a toy. In 1914 even a car was
' ' a toy for a rich man. According to Stroud's Judicial Dictionary,
Fifth Edition, construction kits for making model are "toys and F
games". According to Encyclopedia Americana originally a "toy"
was made for adults rather than children, however, by 19th century
the word came to denote a child's play-thing. According to
Encyclopedia Americana toys are tools of the human child,
training him in physical skills, developing his imagination and G
stimulating his thinking. Predominantly, it is a play-thing. Toys
_j imitate in miniature the world familiar to children. According to
Encyclopedia Americana, "educational toys" includes kits for
building structures such as bridges and geodesic domes.
Miniature railways on tracks are educational toys. However, with
H
8G4 . SLJF;>REME COURT·;RE:PORTS [2009) 15 (ADDL.) S.C.R.

A the change in educational methods in the 20th century the pattern
of toys has undergone a change. Advance thinking in child -\ -
·welfare has influenced the shape of toys and special standards
. of safety and hygiehe are enforced today. Kindergarten methods ·
have Influenced the pattern of toys and introduced building blocks
~nd. constructor sets, colour mosaics and educational jigsaws
8
into the definition of the expression "educational toys". However,
in 20th century also soft toys remain popular like "teddy bear". In
20th century vinyl plastic and foam rubber has revolutionized the
toy inqustry and has communal toys - climbing frames, splash
pools and sand trays.
c
21. Thus, going by the dictionary meanings of the word
"educational toy" one finds that"educational toys" remain even
toc/aytoo/s of amusement. They remain an object for a child to
playwith. One needs to apply the predominant test in such cases.
Applying these tests, we are of the view that even a "Junior
D Scrabble" will not fall in the category of''educational toys". As

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stated earlier, the twomain elements of"Scrabble" are-chance
and skill. These elements are absent in a toy. Hence even a
"4unior Scrabble" is not an educational toy. It is a game. It
reniains a board game and in the context of the placement of
E the entries in Chapter 95 which we have discussed above, in our
vi~w, even "Junior Scrabble" will come under Chapter Heading
95.04 ofthe.CETA. ,· . . .
. . . . - .

22·. Now; coming to the question of extended period of ·
limitation, it is the case of the assessee that they bonafidely .
-.:\
F. believed that "Scrabble" is a toy in the nature of a puzzle and,
therefore, ityvas classifiable under sub-heading 950~.00 of the
CETA According to the assessee, the longer period of limitation .
was not invocable under the proviso to Section 11A(1) ofthe
1944 Act as the assessee had stated in all their annual
G dedarations that they are manufa'Cturing toys and· puzzles
classifiable under Heading 95.04 and sub-heading 9503.90 of
the CETA; particularly, when in their declarations they had
declared that they were manufacturing toys and puzzles which
. carried the brand name of the.ir licensors Mis. J.W. Spears &
H Sons Ltd., U.K., arid since "Scrabble" was a product of M/s. J.W.

I
PLEASANTIME PRODUCTS AND ANR. v. COMMR. 865·
OF CENTRAL EXCISE, MUMBAI-I [S.H. KAPADIA, J.]
Spears & Sons Ltd., U.K., it cannot be said that they had A
,. f deliberately suppressed the fact of manufacture of "Scrabble''.
We do not find merit in this submission. Firstly, as stated above,
0
the case of the assessee was that they had annexed a list of items
manufactured by them which included items falling under
Headings 95.03 and 95.04 of the CETA. This has not been
B
proved. The list is not there on record.. In the circumstances, the
authorities below were right in rejecting this contention of the
assessee. Secondly, we find that in the declaration(s) even
y
,; though the asses see had doubts about the excisability of the said
item and even though the assessee had sought clarification as
far back on 5th September, 1994; they did not mention the word c
"Scrabble" in the body of the declaration(s) filed with the
Department. They did not mention the details of the game
"Scrabble". Therefore, this conduct of the assessee clearly
indicates that the assessee herein deliberately declared
branded goods under sub-heading 9503.00 of the CETA to [)
>--
avoid any enquiry in the matter by the Department. For the above
....... reasons, we are of the view that the Department was justified in
invoking the proviso to Section 11A (1) of the 1944 Act.

23. For the above reasons, we find no merit in the civil
appeals herein and the same are accordingly dismissed with no E
order as to costs.

B.B.B. Appeals dismissed.

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