2001 (7) TMI 404

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..... . Peeran, Member (J)]. This Revenue appeal challenges the classification of the item mouse pads under sub-heading 8473.30 on the basis of the explanatory note to HSN appearing under page 1412 which specifically states that accessories covered by this heading are interchangeable parts or devices designed to adapt the machine for a particular operation or to perform a particular service rela .....

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..... mpugned order. 3. On the other hand the learned Counsel for the Respondents submits that the classification adopted in terms of the Explanatory note to HSN is binding. He further submits that the Explanatory note to HSN has got over-riding effect. He seeks for confirmation of the impugned order and dismissal of the Revenue appeal. 4. We have considered the submissions made by both the sides an .....

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..... ecific shall be adopted in preference to the general description. In the present case, the item has been specifically manufactured as mouse pads. We notice that the Hon ble Supreme Court has upheld the applicability of Explanatory note to HSN as having persuasive value in terms of the Larger Bench judgment in the case ot Tata Liebert Ltd. Ors. v. CCE, reported in 2000 (117) E.L.T. 817 (Tri-LB) = .....

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