Harbhajan was found guilty of breaching the Level 3.3 which refers to players or team officials "using language or gestures that offends, insults, humiliates, intimidates, threatens, disparages or vilifies another person on the basis of that person's race, religion, gender, colour, descent, or national or ethnic origin" during the third day's play in the second Test between India and Australia at Sydney.
The charge against Harbhajan was laid by the on-field umpires Steve Bucknor and Mark Benson of the Emirates Elite Panel of ICC Umpires after the close of play on day three of the second Test between Australia and India at the Sydney Cricket Ground following a complaint they received from the Australia captain, Ricky Ponting.
The complaint was made by Ponting after the 116 th over of India's first innings, prior to which Harbhajan is accused of making a racist comment directed at Australia's Andrew Symonds.
The Code of Conduct hearing was conducted by Mike Procter after the Test concluded on Sunday, January 6.
Harbhajan pleaded not guilty to the charge. Procter found that the case was proved and imposed a ban of three Test matches on the India spinner.