- (1.) In view of factual errors committed through oversight in stating particulars of items in dispute (though there is no mistake in recording findings/ conclusion), we recall our order dated 12th November, 2009 in Civil Appeal Nos. 3460-3462 of 2004 in the case of Commissioner of Central Excise, Goa and Anr. v. Funskool (India) Ltd. and 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.
(3.) By our judgment dated 12th November, 2009, in the case of Pleasantime Products and Anr. v. Commissioner of Central Excise, Mumbai - I Civil Appeal Nos. 4309-4311 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 Pleasantime Products (supra) was given on 12th November, 2009. On that day, the connected matter was FIL (supra).;