https://www.taxtmi.com/caselaws?id=85111 Collectorate authorisation to file the appeal was upheld because the record showed prior discussion and consideration, so no defect from lack of application of mind was established. Video cassette covers were classified as articles for the packing and conveyance of goods of plastics under Heading 39.23, since they were used only for packing, storage and transport of cassettes. The residuary Heading 3926.90 was held inapplicable because a specific tariff entry prevails over a general residual entry. The Revenue's challenge succeeded and the lower appellate classification was set aside. en-us Wed, 03 Apr 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:41:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85111 Collectorate authorisation to file the appeal was upheld because the record showed prior discussion and consideration, so no defect from lack of application of mind was established. Video cassette covers were classified as articles for the packing and conveyance of goods of plastics under Heading 39.23, since they were used only for packing, storage and transport of cassettes. The residuary Heading 3926.90 was held inapplicable because a specific tariff entry prevails over a general residual entry. The Revenue's challenge succeeded and the lower appellate classification was set aside. Case-Laws Central Excise Wed, 03 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85111