https://www.taxtmi.com/caselaws?id=105410 Mouse pads were held not classifiable as computer accessories under Heading 8473.30 because Note 1A to Section XVI excluded them from that section; they were correctly placed under Heading 40.16 for customs and import policy purposes. On that basis, import required a licence, and the goods were treated as unauthorised when no licence was produced. The importer's mistaken view that the goods were computer accessories was treated as bona fide, so penalty was not justified and the redemption fine was reduced. en-us Tue, 30 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 16:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105410 Mouse pads were held not classifiable as computer accessories under Heading 8473.30 because Note 1A to Section XVI excluded them from that section; they were correctly placed under Heading 40.16 for customs and import policy purposes. On that basis, import required a licence, and the goods were treated as unauthorised when no licence was produced. The importer's mistaken view that the goods were computer accessories was treated as bona fide, so penalty was not justified and the redemption fine was reduced. Case-Laws Customs Tue, 30 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105410