Classification of audio cassettes housings/casings as parts of unrecorded cassettes sub-heading 8523 or recorded cassette S.H. 8524 or S. H. 3926 as articles of plastics

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..... astics Circular No. 3/89 Dated 17-1-1989 [From F. No. 158/2/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of audio cassettes housings/casings as parts of unrecorded cassettes sub-heading 8523 or recorded cassette S.H. 8524 or S. H. 3926 as articles of plastics. I am directed to say that a doubt has ari .....

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..... recision parts involving complex manufacturing process, which cannot but be considered as integral parts of the cassettes. They are not spools, bobbins or similar supports. Hence they are parts of machine falling under Ch.85 classifiable under sub-heading 8523. 3. As regards covers the Conference observed that covers was not essential for the functioning of cassettes. It was only intended for ea .....

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