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of <h1>Appellate Tribunal Upholds Classification of Electronic Diaries as Pocket-Size Data Machines</h1> The Appellate Tribunal CEGAT, Mumbai upheld the department's classification of electronic diaries under heading 84.70 as pocket-size data recording ... Electronic diary - Classification of goods The Appellate Tribunal CEGAT, Mumbai decided on the classification of electronic diaries imported by the appellant. The diaries were classified under heading 84.70 by the department, not under 84.71 as claimed by the appellant. The Tribunal confirmed that the diaries fall under heading 84.70 as pocket-size data recording machines with calculating functions. The classification in a publication cited by the appellant was deemed incorrect, and the appeal was dismissed.
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