Is chess a puzzle?

From the 'Lawyers will argue anything if paid enough' file comes a court case from India concerning duty paid on games. In this specific case Funskool India is trying to avoid paying 17% duty on miniature chess sets by having chess classified as a puzzle, rather than a competitive game. A previous determination stated that a product is only a puzzle if the outcome is predetermined. Clearly this does not apply to chess (as yet), although they may try and get away with this argument in regards to draughts, which is at least a draw with best play.
I doubt they will succeed in their appeal, although in a lot of cases of this sort, I am never sure whether it is the facts, or the law as written which is the most important factor.