2001 (7) TMI 404 - AT - Central Excise

Summary

The appellate tribunal upheld the classification of "mouse pads" under sub-heading 8473.30 based on the Explanatory note to HSN, stating they increase a computer's range of operation. The tribunal rejected the department's classification under sub-heading 3921.13. The tribunal found the Explanatory note to HSN to be binding, leading to the confirmation of the impugned order and dismissal of the Revenue appeal.