CESTAT lays down principles for classification of ‘Games’ and ‘Toys’ under Central Excise Tariff Act

Excise & Customs : Eight items classifiable as 'Toys' [Exempt] : (1) City of Games (Paris); (2) City of Games (London); (3) Games of States (USA); (4) Games of States (India); (5) Match & Move Memory; (6) Mould & Paints; (7) Game of Games and (8) Go to the Head of Class