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of <h1>Circular Clarifies Tariff for Magnetic Tape Hubs; New Excise Tariff Simplifies Classification Under Sub-heading 8523.00.</h1> The circular addresses the classification of magnetic unrecorded tape hubs under the Central Excise Tariff. It clarifies that when small-scale manufacturers produce recorded cassettes without creating a 'mother shell' at any stage, the classification under sub-item (3) of Item 59 may not apply. The Board advises that the previous Tariff Advice No. 2/86 is not relevant for such processes, as it pertains to cases where a mother shell is formed. Collectors are instructed to resolve classification disputes after verifying manufacturing processes. Under the new Excise Tariff, unrecorded tapes are uniformly classified under sub-heading 8523.00, simplifying duty application.
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