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

MIS. PLEASANTIME PRODUCTS AND ANR.

A 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

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.

Dismissing the appeals, the Court

HELD: 1.1. The difference between a "game" and a

851 H

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

.~ 852 ..

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

B by finding the correct answer or by putting it together

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"° D chance there is also an element of skill involved in ' "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. Ths, 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 (of 15 x 15 squares) which uses the co_ncept of a crossword only to the extent of arrangement of ords formed eithr 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 J_ mix of, anagrams, crosswords, chance and skill. It involves a lot of luck. So, aided by artful strategy there is a good r chanc~ of beating someone with a better vocabulary.

H Hence, luck lacks in a puzzle unlike in the game of

PLEASANTIME PRODUCTS AND ANR. v. COMMR. 853

OF CENTRAL EXCISE, MUMBAI-I

y "Scrabble" as an essential constituent. Hence, "Scrabble" A will not fall in the category or class mentioned in subheading 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 c 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, it is clear that "Scrabble" is a board game. If one attends any D

A. departmental store like Oford 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 chance or skill and it embraces every contrivance which F

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 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

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 "'"'" 8 a "Junior Scrabble" (another product sold by assessee 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 Exise 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] [865r

C-D]

~ G Case Law Reference :

AIR. 1980 SC 611 relied on Para. 17 L

CIVIL APPELLATE JURISDICTION : Civil Appeal Nos.

H 4309-4311 of 2008.

....

. I

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

B declarations for the relvant years in qustion, according t.o . 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

D collected by the Department. .

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 ..

~ 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" -L made by the assessee during the period March 1996 to June 2001 charging excise duty for a longer period of limitation. In reply

H to SCN; assessee submitted that the longer period of limitation

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 subc

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 CET A. 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 CEST AT bearing Nos.E/1554/02, E/1553/02 and E/32/04. All three appeals filed by the assesses were collectively heard by CESTAT and disposed of by a G

common Final Order No.A/346-348/08/C-l/EB dated 21.3.08. By 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 "'

' -- \ . ~

7. As stated above, in this batch of civil appeals we are concerned with the classification of an item called as "Scrabble".

Before entring into dictionary meaning of the word "puzzle" we need to analyse relevant entries in Chapter 95 of the CETA which are reproduced hereinbelow: '

"CHAPTER 95

 ." TOYS, GAMES AND SPORTS REQUISITES;

. ; . PARTS-AND ACCESSORIES THEREOF

Heading Sub-heading 1 Description .of . Rate of .· No.

No. goods duty (1) ' (2) (3) (4)

95.01 9501.00 Wheeled toys designed

NIL to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages 95.02 9502.00 Dolls representing

NIL onlv human beinas 95.03 9503.00

Other toys; reducedsize ("scale") models

NIL

and similar recreational models, working or not; ... puzzles of all kinds ' ! -' 95.04 Articles for funfair, table or partoqr games, including'pintables, billiards, special tables for casino gams and automatic bowliltg alley equipment 9504;10 Playing cards

NIL

9504.90 Other 16% ··(emphasis supplied' by us)

_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 c covers 'wheeled toys', Heading 9502 covers 'dolls' whereas 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

E to a crossword or jigsaw puzzle and, therefore, "Scrabble" falls 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 G "Scrabble" is a puzzle. In our opinion "Scrabble" is not a puzzle.

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

A games: "number games", such as dice and bingo; "move games", such as chess and checkers; and "word games", such t " as anagrams. He stated that "it is curious that whiJe two of the three kinds of table ganies has yie-lded such interesting: developments, the third has produced nothing better than

anagrams". Thus Butts wanted to create a game that (; ombined 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

Y" frantically", was trademarked in.1948. [See: Succe~at 60, letter " 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 fixd. 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 . Britannica]. Similarly, a jigsaw puzzle is a contrivance for testing :f

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

G above, words are written according to clues.

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

... •

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,

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

B Company-AIR 1980 SC page 611, this Court held that while 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 snse but as understood in common parlance.

Courts must give the words, used by the legislature, their populari- 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

D and commercial nomenclatures, we are of the view that "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.

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 J success, for a trial of chance or skill and it embraces every contrivance which has for its object sport, recreation or

H amusement. These are the various dictionary meanings of the

' - -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 subheading 9503.00 of the CETA.

19. In the alternative, it is the case of the assessee that they B are also selling what is called as "Junior Scrabble" which is an educational toy which falls in sub-heading 9503.00 of the CET A

t under the expression "Other Toys". It is submitted that "Junior ,, 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 c that "Junior Scrabble" is a pictorial dictionary and in it every child 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.

20. According to "The Concise Oxford English Dictionary, E

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 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 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

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

viw, 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.

-\ -

.. -.:\

Spears & Sons Ltd., U.K., it cannot be said that they had A ,. deliberately suppressed the fact of manufacture of "Scrabble''.

We do not find merit in this submission. Firstly, as stated above, 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 CET A. 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 c far back on 5th September, 1994; they did not mention the word "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.