2005 (6) TMI 316

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..... . Chacko, Member (J) (Oral)]. The issue arising in this case is with reference to classification of talking parrot - a motorised toy, imported by the respondents. According to the importer, the item is classifiable under ITC (HS) Heading 9503.80. According to the Department, the item is classifiable under ITC (HS) Heading 9503.49. The original authority classified the item in favour of the .....

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..... Manufacturing Pvt. Ltd. v. CC, Chennai) battery operated toys of parrot were classified under ITC (HS) Heading 950349.09. Confronted by this conflict of views, we have to refer the issue to a Larger Bench. Accordingly, the Registry is directed to place the papers before the Hon ble President to constitute a Larger Bench to settle the above issue. (Dictated and pronounced in open Court) - - Ta .....

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