https://www.taxtmi.com/caselaws?id=86044 Tape play back units used in cars were held to fall within Item 37AA of the erstwhile Central Excise Tariff because the entry specifically covered tape recorders, tape decks and tape players, including cassette players. The absence of a recording facility did not exclude the goods from that classification, and the earlier Board clarification on record players and tape play back under Item 37A was not applicable to the later, specific Item 37AA. On that basis, the claim to exemption or refund failed. en-us Thu, 07 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 18:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86044 Tape play back units used in cars were held to fall within Item 37AA of the erstwhile Central Excise Tariff because the entry specifically covered tape recorders, tape decks and tape players, including cassette players. The absence of a recording facility did not exclude the goods from that classification, and the earlier Board clarification on record players and tape play back under Item 37A was not applicable to the later, specific Item 37AA. On that basis, the claim to exemption or refund failed. Case-Laws Central Excise Thu, 07 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86044