https://www.taxtmi.com/caselaws?id=93235 Shield patti and pressure pads used in audio cassette manufacture were not finally classified on this record because the issue had already been remanded in the assessee's own case for fresh decision after considering the relevant CBEC circulars and High Court precedent; the same remand was followed here. By contrast, the audio cassette loader machine and self screw tapping machine, having an inbuilt electric motor and operating exclusively through electrical and pneumatic mechanisms, were treated as electrical machines with individual functions under Chapter 85 and not under Heading 8479.00. The classification under Sub-heading 8543.00 was therefore upheld, while the claim for Heading 8479.00 was rejected. en-us Fri, 24 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 12:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93235 Shield patti and pressure pads used in audio cassette manufacture were not finally classified on this record because the issue had already been remanded in the assessee's own case for fresh decision after considering the relevant CBEC circulars and High Court precedent; the same remand was followed here. By contrast, the audio cassette loader machine and self screw tapping machine, having an inbuilt electric motor and operating exclusively through electrical and pneumatic mechanisms, were treated as electrical machines with individual functions under Chapter 85 and not under Heading 8479.00. The classification under Sub-heading 8543.00 was therefore upheld, while the claim for Heading 8479.00 was rejected. Case-Laws Central Excise Fri, 24 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93235