1997 (6) TMI 98

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..... ariff under Schedule to the Central Excise Tariff Act, 1985, sought classification of such plastic moulded C.O. Cassettes without magnetic tapes under sub-heading 3922.90 of the Tariff which during the period from 1-3-1986 to 9-2-1987 covered other articles of plastics and articles of materials of Heading Nos. 39.01 to 39.14 of the Tariff. A show cause notice was issued on 3-10-1986 to the appellants alleging that the plastic moulded C.O. cassettes without magnetic tapes merited classification under Heading No. 85.48 which covered electrical parts of machinery or apparatus not specified or included elsewhere in Chapter 85 of the Tariff. The matter was adjudicated by the Asstt. Collector of Central Excise, Bombay, who under his order dated 5 .....

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..... es 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 order dated 29-7-1994 issued under Section 37B of the then Central Excises and Salt Act, 1944 relate to the period subsequent to the present proceedings, it shows the understanding of the product and their classification. The Heading No. 38.26 from 10-2-1987 covered other articles of plastics and materials of Heading No. 39.02 to 39.14, the description of Heading No. 29.22 [sic.] during the period 1-3-1986 to 9-2-1987. 7. On similar consideration, in the case of M/s. P .....

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..... assifiable therein, if they were 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 Central Excise, Bombay, was correct that during the relevant time, the goods in question were correctly classifiable under sub-heading 3922.90. 9. Taking all the relevant considerations into account, we set aside the order of the learned Collector of Central Excise (Appeals) and as a result, the appeal is allowed.
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