2001 (1) TMI 336 - AT - Central Excise

Summary

The appeal involved the classification of plastic moulded CO cassettes without magnetic tape. The appellant argued for classification under Chapter Heading 39.26 as plastic articles, while the Revenue classified them under Chapter Heading 85.23 for sound recording media. The Tribunal, following precedent, ruled in favor of the appellant, setting aside the impugned order and granting relief.