2001 (1) TMI 336 - AT - Central Excise

Tribunal classifies CO cassettes as plastic articles, not sound recording media. Impugned order set aside.

The Tribunal ruled in favor of the appellant, classifying plastic moulded CO cassettes under Chapter Heading 39.26 as plastic articles, rather than under ... Classification of goods - Classification of plastic moulded cassettes without magnetic tape - Distinction between plastic articles and prepared unrecorded media - Application of precedent / follow own case decisionsClassification of goods - Classification of plastic moulded cassettes without magnetic tape - Distinction between plastic articles and prepared unrecorded media - Application of precedent / follow own case decisions - Plastic moulded CO cassettes (without magnetic tape) are classifiable as plastic articles under Chapter Heading 39.26 and not as prepared unrecorded media under Chapter Heading 85.23. - HELD THAT: - The Tribunal considered whether the plastic moulded CO cassettes manufactured by the appellant fall within Chapter Heading 39.26 (plastic articles) or Chapter Heading 85.23 (prepared unrecorded media). On examination, the Tribunal held that the question is no longer open because earlier Tribunal decisions in the assessee's own case - specifically the decision reported in 1999 (114) E.L.T. 675 and preceding orders in the assessee's own case - have decided the same issue in favour of the assessee. Applying those precedents and following the ratio of the cited orders, the Tribunal concluded that the impugned classification by the Revenue under Chapter Heading 85.23 cannot be sustained. The Tribunal therefore set aside the impugned order and allowed the appeal, granting consequential relief. [Paras 2]Impugned order set aside; appeal allowed and goods held classifiable as plastic articles under Chapter Heading 39.26 following earlier Tribunal decisions in the assessee's own case; consequential relief granted.Final Conclusion: Appeal allowed. The impugned classification under Chapter Heading 85.23 was reversed and the goods are treated as classifiable under Chapter Heading 39.26, in accordance with the Tribunal's earlier decisions in the assessee's own case; consequential relief granted. The appeal involved the classification of plastic moulded CO cassettes without magnetic tape. The appellant argued for classification under Chapter Heading 39.26 as plastic articles, while the Revenue classified them under Chapter Heading 85.23 for sound recording media. The Tribunal, following precedent, ruled in favor of the appellant, setting aside the impugned order and granting relief.