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Showing contexts for: HS classification in Philips India Limited vs Commissioner Of Customs (Acc) on 17 November, 2000Matching Fragments
3. It is the contention of the representative of the appellant that the electronic diary is nowhere specified in the customs tariff. These electronic diaries were shown to be classifiable under heading 8471.00 in the book entitled ITC (HS) Classifications of Export and Import Items' published in 1996 by the Ministry of Commerce of the Government of India. The Tribunal in its decision in Casio India Co. Ltd. v. CC - 2000 (121) E.L.T. 379 confirmed that this classification is binding on the customs authorities. In any event, the benefit of doubt should go to the importer.