https://www.taxtmi.com/caselaws?id=90304 Video cassette housings were treated as plastic supports that protect and carry magnetic tape, not as machinery, apparatus, or parts thereof; they were therefore classifiable under Heading 39.23 and not Heading 85.23. On that correct classification, eligibility for exemption had to be tested against the notification conditions relating to duty-paid raw material or plastic scrap. The duty and penalty findings were also found inadequately reasoned, so the consequential questions of exemption, duty payable, and penalty were remitted for fresh determination by the Commissioner. en-us Mon, 01 Mar 1999 00:00:00 +0530 Wed, 05 Oct 2011 10:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90304 Video cassette housings were treated as plastic supports that protect and carry magnetic tape, not as machinery, apparatus, or parts thereof; they were therefore classifiable under Heading 39.23 and not Heading 85.23. On that correct classification, eligibility for exemption had to be tested against the notification conditions relating to duty-paid raw material or plastic scrap. The duty and penalty findings were also found inadequately reasoned, so the consequential questions of exemption, duty payable, and penalty were remitted for fresh determination by the Commissioner. Case-Laws Central Excise Mon, 01 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90304