1997 (6) TMI 98 - AT - Central Excise

Summary

Issues: Classification of plastic moulded C.O. cassettes without magnetic tape under the Central Excise Tariff Act, 1985

In this judgment by the Appellate Tribunal CEGAT, New Delhi, the issue at hand pertains to the classification of plastic moulded C.O. cassettes without magnetic tape under the Central Excise Tariff Act, 1985. The appellant, M/s. Hariram Govindram, sought classification of these cassettes under sub-heading 3922.90 of the Tariff, while a show cause notice alleged classification under Heading No. 85.48. The Asstt. Collector initially approved the classification under Heading No. 39 to 90, but the Collector of Central Excise (Appeals) reversed this decision.

The appellant's representative argued that subsequent orders by the Central Board of Excise and Customs and a previous Tribunal decision supported the classification under Heading No. 39.26 for similar products. The Revenue reiterated the Collector of Central Excise (Appeals)' points.

The Tribunal analyzed the matter and acknowledged that the plastic moulded cassettes fell under Heading Nos. 39.01 to 39.14, as they were made exclusively from plastic material without any media. The Board's order of 29-7-1994 and the Tribunal's decision in another case supported the classification under Heading No. 39.26 for similar plastic products.

The Tribunal further discussed the Chapter Note XI under Chapter 39 and the residuary nature of Heading No. 85.48 for goods not covered elsewhere. It was determined that the plastic moulded cassettes did not qualify as media for sound recording but were more akin to a housing, leading to the conclusion that the initial classification under sub-heading 3922.90 was correct.

After considering all relevant factors, the Tribunal set aside the Collector of Central Excise (Appeals)' order, allowing the appeal in favor of the appellant.