TMI Blog1997 (6) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... In this appeal filed by M/s. Hariram Govindram, the matter relates to the classification of the plastic moulded C.O. cassettes without magnetic tape called C.O. Cassettes. The appellants under their classification list No. 223/86-87 effective from 1-3-1986, after the introduction of the new tariff under Schedule to the Central Excise Tariff Act, 1985, sought classification of such plastic mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise (Appeals), Bombay, reversed the order of the Assistant Collector. 2. We have heard Shri R. Parthasarthy, Advocate for the appellants and Shri A.K. Agarwal, SDR, for the Revenue. 3. Shri R. Parthasarthy, Advocate, submitted that subsequently the Central Board of Excise and Customs under their order dated 29-7-1994 issued under Section 37B of the then Central Excises and Salt Act, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ector of Central Excise (Appeals). 5. We have carefully considered the matter. There is no dispute that the plastic moulded cassettes were of the materials which were covered by Heading Nos. 39.01 to 39.14. There was no media placed in such moulded cassettes and the cassettes were exclusively made from the plastic material classifiable under Heading No. 39.01 to 39.14. 6. Although the Board s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding by itself. This was made clear through subsequent amendments in the entry which under this heading specifically referred to the magnetic tapes. These plastic housing are used in connection with tapes as such. The reliance on Section Note 2(b) of Section XVI, therefore, was not correct in holding the classification of this product under 85.23. We also observe that order No. 39/9/94-CX, dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not otherwise covered by any other tariff entry. The Chapter Heading No. 85.23 covers prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37. The plastic moulded cassettes could not be considered as media for sound recording. They are in the nature of a housing and we consider that the view taken by the Asst. Collector of Centra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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