2001 (10) TMI 231

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..... dent to this appeal imported a consignment of mouse pads i.e. pads which are used along with a computer mouse and claimed classification, both for purposes of import trade control and assessment to duty for Customs Tariff under Heading 8473.30. The Department noted that the goods were made of rubber and concluded that by application of Note 1(a) of Section XVI of the Tariff, the goods would be exc .....

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..... . Even accepting the claim of the importer that it is, it would still not be classifiable under Heading 84.73. Note 1A to Section 16 (both in the Tariff and the Import Policy) excludes certain items under classification under that section. Among these are other articles of a kind used in machinery or mechanical or electrical appliances or for other technical use or unhard vulcanised rubber. Counse .....

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..... n with the computer mouse is apparent to us or has been brought to our notice. The importer could therefore have held a bona fide belief that these articles were classifiable as accessories of a computer mouse. (It is to be noted that we have not declined to accept this claim). There was therefore no justification for imposition of penalty, and considerable leniency in the matter of redemption fin .....

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