New Delhi, Feb. 20: The Supreme Court today ruled that playing cards is a "physical sport" as it involves "the use of hands", rejecting a widely held notion and the Centre's contention that it is a "parlour game or gambling".

"When you play cards, you use your hands. It can be a physical sport. Why not?" the bench of Chief Justice H.L. Dattu and A.K. Sikri asked, dismissing the Centre's appeal against a tax tribunal's order.

Attorney-general Mukul Rohatgi, representing the Centre, contended that playing cards was nothing but a "parlour game or gambling" and hence a higher excise duty of 6 per cent should be levied on the manufacturers.

With the appeal's rejection, such companies can now pay a concessional rate of 5 per cent, meant for sports goods. Under government rules, the 5 per cent rate is for sports goods involving physical activity. It is 6 per cent for others.

In this case, card-maker Parksons Graphics had challenged the classification as a non-sports item and moved the Customs, Excise and Service Tax Appellate Tribunal. Last year, the tribunal held that "playing cards" was a physical sport and Parksons would pay a lower duty.

In the apex court, Rohatgi questioned the order and argued that "playing cards was a table or parlour game such as pin tables, billiards or special tables meant for casinos". "There is no physical activity involved.... It's just an article of amusement." The bench rejected the argument.