2001 (10) TMI 231

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.... - Umang Computers, the respondent to this appeal imported a consignment of mouse pads i.e. pads which are used along with a computer mouse and claimed classification, both for purposes of import trade control and assessment to duty for Customs Tariff under Heading 8473.30. The Department noted that the goods were made of rubber and concluded that by application of Note 1(a) of Section XVI of the ....

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....not an accessory of a computer. Even accepting the claim of the importer that it is, it would still not be classifiable under Heading 84.73. Note 1A to Section 16 (both in the Tariff and the Import Policy) excludes certain items under classification under that section. Among these are other articles of a kind used in machinery or mechanical or electrical appliances or for other technical use or un....