2000 (11) TMI 609

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..... r, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. After hearing both the sides on the stay application we have decided to take up the appeal itself for disposal, with the consent of both sides. 2. The question for consideration in this appeal is the classification under the customs tariff of the electronic diaries imported by the appellant. These are pocketsize diar .....

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..... (HS) Classifications of Export and Import Items published in 1996 by the Ministry of Commerce of the Government of India. The Tribunal in its decision in Casio India Co. Ltd. v. CC - 2000 (121) E.L.T. 379 confirmed that this classification is binding on the customs authorities. In any event, the benefit of doubt should go to the importer. 4. We are unable to find any doubt relating to the class .....

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..... the maximum specified in Note 8 to the chapter for pocket size machines. 6. The classification in the publication relied upon by the appellant of the goods under heading 84.71 is thus clearly wrong. (Possibly, this mistake, and we are told, many others in the compilation, arose because it was an attempt made for the first time to find a concordance between the customs tariff and the import polic .....

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