Classification of blank cassette tapes: consolidated tariff treatment prevents further excise duty when made from duty-paid media. The revised tariff brings prepared un-recorded media, whether on spools or in cassette form, within a single sub-heading; therefore where a blank cassette is made from duty-paid prepared un-recorded media covered by that single sub-heading, no further excise duty is recoverable at the cassette stage, resulting in a single-stage duty liability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of blank cassette tapes: consolidated tariff treatment prevents further excise duty when made from duty-paid media.
The revised tariff brings prepared un-recorded media, whether on spools or in cassette form, within a single sub-heading; therefore where a blank cassette is made from duty-paid prepared un-recorded media covered by that single sub-heading, no further excise duty is recoverable at the cassette stage, resulting in a single-stage duty liability.
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