2001 (7) TMI 404

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..... an, Advocate, for the Respondent. [Order per : S.L. 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 .....

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..... ng 39 is required to be upheld by setting aside the impugned 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.&emsp .....

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..... Rules to the Customs Tariff Act, the heading which is more specific 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 .....

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