Tariff classification amendment: substitution of the chapter entry for a listed serial, altering cassette shell tariff treatment. The Central Government, invoking section 5A(1) of the Central Excise Act, 1944, amends Notification No. 4/97-Central Excise by substituting the entry in column (2) of the Table against S. No. 190 with the entry '39', thereby altering the tariff classification for the item described as a cassette shell for audio cassette.