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TMI Blog2011 (10) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... y filed BE No. 356801 dated 21.6.2006 for clearance of 3D Mouse Emulation, Model S1'E (stealth Serial Mouse) valued at USD 1125 FOB each, was claimed by the importer under CTH 84716060 attracting duty @ 0% + 16% 2% + 4%. Considering the value of impugned goods which appeared to be abnormally high for a mouse, the goods were got examined under first check examination and sample of goods was called. On perusal of sample and the catalogue, the item was found to be a big size mouse having 10 buttons (switched). Its size 9.5', which is at least 3 times bigger than a normal ADP mouse. The item was found to be performing a very specific function. According to product information which is available at website namely HTPP://www. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reciation we reproduce the relevant paras of Commissioner (Appeals) order: "5. I have carefully gone through the facts of the case and the submission made in the appeal memorandum as well as advanced orally in oral at the time of personal hearing. I find that a shipment of 10 PCs of 3D mouse Model SI-E was imported by classifying the goods and CTH No. 84716060. But assessment of the goods was made under CTH No. 84799090 by the Assistant Commissioner and claimed duty @12.5%. Now the moot point before me is to decide whether the goods under dispute merit classification under CTH No. 84716060 or under CTH No. 84799090 as claimed by the department. Before coming to as conclusion I go through the classification of both the Chapter Heading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions. The equipment works in conjunction with ADP machine performing a specific function other than the data processing and hence, by application of chapter note 5(B) read with Chapter note (5) E of Chapter 84 of CTA-75 is more appropriately classifiable under CTH 8479 (heading Explanatory Notes to CTH 8471, an apparatus can only be classified in this headings as a unit of an automatic data processing system if it :- (i) Performs a data processing functions; (ii) Meets the criteria set out in Note (B) to this chapter including the introductory paragraph to that Note; and (iii) Is not excluded by the provisions of Note 5(E) to this chapter. They also made reference to the explanatory notes of Chapter 84 providing that a auto ..... X X X X Extracts X X X X X X X X Extracts X X X X
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