2001 (7) TMI 404

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....i S.S. Radhakrishnan, Advocate, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This Revenue appeal challenges the classification of the item 'mouse pads' under sub-heading 8473.30 on the basis of the explanatory note to HSN appearing under page 1412 which specifically states that accessories covered by this heading are interchangeable parts or devices designed to adapt th....

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....ification adopted under Heading 39 is required to be upheld by setting aside the impugned order. 3. On the other hand the learned Counsel for the Respondents submits that the classification adopted in terms of the Explanatory note to HSN is binding. He further submits that the Explanatory note to HSN has got over-riding effect. He seeks for confirmation of the impugned order and dismissal ....