2005 (6) TMI 316

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.... Chacko, Member (J) (Oral)]. - The issue arising in this case is with reference to classification of "talking parrot" - a motorised toy, imported by the respondents. According to the importer, the item is classifiable under ITC (HS) Heading 9503.80. According to the Department, the item is classifiable under ITC (HS) Heading 9503.49. The original authority classified the item in favour of the Re....