Classification of tape play back units under the Central Excise Tariff confirmed as tape players, defeating exemption and refund claims.

Tape play back units used in cars were held to fall within Item 37AA of the erstwhile Central Excise Tariff because the entry specifically covered tape recorders, tape decks and tape players, including cassette players. The absence of a recording facility did not exclude the goods from that classification, and the earlier Board clarification on record players and tape play back under Item 37A was not applicable to the later, specific Item 37AA. On that basis, the claim to exemption or refund failed.

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Issues: Whether the goods manufactured as tape play back units were classifiable under Item No. 37AA of the erstwhile Central Excise Tariff, or under Item No. 37A or Item No. 68, and whether the appellants were entitled to exemption or refund.

Analysis: The goods were described by the appellants themselves as tape play back models usable in cars. They had no recording facility, but that did not take them out of the scope of tape players. Item No. 37AA covered tape recorders, tape decks and tape players, including cassette players. The Board's 1963 clarification regarding record players and tape play back under Item No. 37A did not assist the appellants because the present classification was under Item No. 37AA, which was introduced later and specifically covered tape players. The product description and price range also showed that the goods were equipment in which tapes were played, not cassette tapes.

Conclusion: The goods were correctly classified under Item No. 37AA of the erstwhile Central Excise Tariff, and the claim for exemption or refund was not sustainable.

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