https://www.taxtmi.com/circulars?id=11728 Mouse pads are not parts or accessories of computer mice because they are neither intended to be assembled into or incorporated into such articles nor do they adapt, extend, or perform a service relative to an ADP mouse. Consequently, mouse pads should be classified according to their constituent material (e.g., plastics, rubber, hard rubber) under the appropriate headings rather than under the heading for parts and accessories of ADP machines, and field formations are directed to finalize pending assessments accordingly. en-us Wed, 11 Jul 2012 00:00:00 +0530 Wed, 11 Jul 2012 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11728 Mouse pads are not parts or accessories of computer mice because they are neither intended to be assembled into or incorporated into such articles nor do they adapt, extend, or perform a service relative to an ADP mouse. Consequently, mouse pads should be classified according to their constituent material (e.g., plastics, rubber, hard rubber) under the appropriate headings rather than under the heading for parts and accessories of ADP machines, and field formations are directed to finalize pending assessments accordingly. Circulars Customs Wed, 11 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11728