Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be fully migrated on 31-July-2025 at 23:59:59
After this date, all services will be available exclusively on our new platform.
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
2000 (3) TMI 542 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi ruled in the case of M/s. Vee Gee Electronics regarding the classification of Shell Housing for audio/video cassettes. The Board's Circular clarified that such housings are classifiable under Heading No. 39.26 of the Central Excise Tariff. The Tribunal held that the correct classification for blank audio cassettes without tapes is under Heading No. 39.26.
|