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 Chapter Heading 85.23 for sound recording media. The impugned order was set aside, granting relief to the appellant.

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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.

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