2000 (11) TMI 609 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai decided on the classification of electronic diaries imported by the appellant. The diaries were classified under heading 84.70 by the department, not under 84.71 as claimed by the appellant. The Tribunal confirmed that the diaries fall under heading 84.70 as pocket-size data recording machines with calculating functions. The classification in a publication cited by the appellant was deemed incorrect, and the appeal was dismissed.