9911796707
TMI Blog2002 (3) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Tariff heading 7416.00 and 3920.62 respectively - as per the material of which the imported items are made- for payment of duty. The Asstt. Commissioner of Customs, however, classified the imported items under heading 8423.12 as parts of Audio Cassettes. The Asstt. Commissioner in his order observed that these goods are identifiable parts of audio cassettes only. He observed that as per Section Note 2(b) read with Note 5 to Section XVI of Customs Tariff, parts of goods falling under Chapters 84 or 85 if suitable for use solely or principally with particular type of goods shall be classified with that type of goods only. Hence, it is observed that even though parts of cassettes are not specifically mentioned in the CTH 8523, the same b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assettes does not fall under any of the category of the machines specified under the section note. It is further contended that the Board vide their Circular Order No. 33/9/94-CX., dt. 29-7-94 reported in 1994 (73) E.L.T. (T-25) have directed that the plastic components of audio cassettes viz., cassettes Housing/Casings, Hubs, Rollers & Stoppers shall be classifiable under Heading 39.26 of the Tariff and that once it is accepted that plastic components of audio cassettes are to be classified as per the material of which these are made, there is no reason why the same principle should not be made applicable to the other components under import and they should also be classified in the Tariff as per the material of which these are made of as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9.26 of the Tariff". 6. It would be observed from the above instructions of the Board that the components of the audio cassettes instead of being classified under Heading 8523 as unrecorded audio cassettes (those including semi-finished) by following Section Note 2(b) and Note 5 to Section XVI, these have been advised to be classified under Heading No. 3926 - other articles of plastics. We therefore find force in the contention of the appellants that once it is accepted that plastic components of audio cassettes are to be classified as per the material of which these are made up of, there is no reason why the same principle should not be made applicable to other components also. We find that the same line of reasoning is adopted in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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