2001 (12) TMI 119

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..... opted by Commissioner (Appeals) under Heading 950380.00 which is residuary heading "other toys and modules incorporating a motor" as against the general Heading 950349.09 which is for "toys representing animals or non-human creatures". The revenue in this appeal contend that as the toys under name galloping horse toy they are required to specifically classified under 950349.09 instead of Heading 9 .....

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..... imported toy has been incorporated with the motor. He has examined the item and found that the heading classified by the revenue is not correct and has classified under the residuary heading. We have also considered the prayer of the revenue and ld. SDR in the matter. We have considered the written submission. We are satisfied that the present item is not a general toy but it is driven by electric .....

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