Customs tariff classification prevails over import policy listings for electronic diaries classified under Heading 84.70.

Pocket-size electronic diaries that recorded numbers and addresses and performed calculating functions were classified under Heading 84.70, not Heading 84.71, because they did not fit the tariff description of automatic data processing machines or the other goods covered by Heading 84.71. The customs tariff itself governed assessment of duty, and a classification adopted in an import policy publication did not bind customs authorities. The claimed benefit of doubt was rejected because the tariff position was clear, and the duty demand was upheld.

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Issues: Whether the imported electronic diaries were classifiable under Heading 84.70 or Heading 84.71 of the customs tariff, and whether the classification reflected in the import policy publication bound the customs authorities for assessment of duty.

Analysis: The imported goods were pocket-size electronic diaries capable of recording numbers and addresses and performing calculating functions. They did not answer the description of automatic data processing machines or the other goods covered by Heading 84.71. The goods fell within the description of pocket-size data recording, reproducing and displaying machines with calculating functions under Heading 84.70. The classification shown in the import policy publication was held to be incorrect for customs duty assessment, because tariff classification is governed by the customs tariff itself and not by a classification adopted for import trade control purposes. The claimed benefit of doubt was rejected because no ambiguity existed in the tariff position.

Conclusion: The goods were held classifiable under Heading 84.70, and the appeal against the confirmed duty demand was dismissed in favour of the Revenue.

Ratio Decidendi: For assessment of customs duty, classification must be determined solely by the customs tariff, and a classification adopted in an import policy publication does not control tariff classification.

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