https://www.taxtmi.com/caselaws?id=89024 Plastic housings for video cassettes, when supplied without magnetic tape or other recording media, were treated as articles of plastics under Tariff Heading 39.26 rather than as prepared unrecorded media under Tariff Heading 85.23. The Tribunal relied on an earlier Tribunal decision and the supporting Board circular to hold that the classification issue had already been settled in favour of Heading 39.26. On that basis, the goods were held entitled to the benefit of Notification No. 132/86-C.E., the impugned order was set aside, and consequential relief followed. en-us Thu, 23 Apr 1998 00:00:00 +0530 Thu, 22 Sep 2011 18:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89024 Plastic housings for video cassettes, when supplied without magnetic tape or other recording media, were treated as articles of plastics under Tariff Heading 39.26 rather than as prepared unrecorded media under Tariff Heading 85.23. The Tribunal relied on an earlier Tribunal decision and the supporting Board circular to hold that the classification issue had already been settled in favour of Heading 39.26. On that basis, the goods were held entitled to the benefit of Notification No. 132/86-C.E., the impugned order was set aside, and consequential relief followed. Case-Laws Central Excise Thu, 23 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89024