https://www.taxtmi.com/caselaws?id=89065 The Tribunal clarified the classification of plastic goods for cassettes under the Central Excise Tariff Act. Plastic housings were classified under Heading 39.26 as supporting materials for magnetic tapes, distinct from other parts like hubs and locks. These parts were not deemed essential to cassettes and did not fall under Heading 8523 covering sound recording media. The Tribunal's interpretation of previous orders and tariff headings supported this distinction, leading to the acceptance of the appellant's appeal and the dismissal of the department's appeal. en-us Mon, 25 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 11:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89065 The Tribunal clarified the classification of plastic goods for cassettes under the Central Excise Tariff Act. Plastic housings were classified under Heading 39.26 as supporting materials for magnetic tapes, distinct from other parts like hubs and locks. These parts were not deemed essential to cassettes and did not fall under Heading 8523 covering sound recording media. The Tribunal's interpretation of previous orders and tariff headings supported this distinction, leading to the acceptance of the appellant's appeal and the dismissal of the department's appeal. Case-Laws Central Excise Mon, 25 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89065