https://www.taxtmi.com/caselaws?id=96446 Mouse pads specially designed for use with a computer mouse were classified as computer accessories under Heading 8473.30 rather than as plastic articles under Heading 3921.13. The more specific tariff entry prevailed over the broader plastic description, and Rule 3(a) of the Interpretative Rules supported the specific classification. The HSN explanatory notes were treated as persuasive guidance in resolving the dispute. The computer-accessory classification was upheld and the Revenue's challenge failed. en-us Mon, 16 Jul 2001 00:00:00 +0530 Wed, 21 Dec 2011 17:18:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96446 Mouse pads specially designed for use with a computer mouse were classified as computer accessories under Heading 8473.30 rather than as plastic articles under Heading 3921.13. The more specific tariff entry prevailed over the broader plastic description, and Rule 3(a) of the Interpretative Rules supported the specific classification. The HSN explanatory notes were treated as persuasive guidance in resolving the dispute. The computer-accessory classification was upheld and the Revenue's challenge failed. Case-Laws Central Excise Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96446