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    <title>1997 (7) TMI 254 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that the plastic Outer Cover for Video Cassettes should be classified under Heading No. 39.22 of the Central Excise Tariff, as it pertained to articles for the conveyance or packing of goods of plastics. The previous classification under Heading No. 85.23 by the Collector of Central Excise (Appeals) was overturned, and the appellant&#039;s appeal was allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=86899</link>
      <description>The Tribunal held that the plastic Outer Cover for Video Cassettes should be classified under Heading No. 39.22 of the Central Excise Tariff, as it pertained to articles for the conveyance or packing of goods of plastics. The previous classification under Heading No. 85.23 by the Collector of Central Excise (Appeals) was overturned, and the appellant&#039;s appeal was allowed.</description>
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