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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