https://www.taxtmi.com/caselaws?id=93271 Unrecorded audio magnetic tapes in jumbo rolls, pancakes, mini pancakes, hubs and reels were classifiable under sub-heading 8523.11 because that entry specifically described prepared unrecorded audio recording media and did not impose any end-use condition. The residuary sub-heading 8523.19 applied only when goods did not fall within the specific sub-headings of Heading 85.23. Use of the tapes in cinema dubbing or recording did not displace the specific tariff description, so classification under 8523.11 was upheld and the Revenue's appeal was rejected. en-us Mon, 31 Jan 2000 00:00:00 +0530 Wed, 09 Nov 2011 15:37:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93271 Unrecorded audio magnetic tapes in jumbo rolls, pancakes, mini pancakes, hubs and reels were classifiable under sub-heading 8523.11 because that entry specifically described prepared unrecorded audio recording media and did not impose any end-use condition. The residuary sub-heading 8523.19 applied only when goods did not fall within the specific sub-headings of Heading 85.23. Use of the tapes in cinema dubbing or recording did not displace the specific tariff description, so classification under 8523.11 was upheld and the Revenue's appeal was rejected. Case-Laws Central Excise Mon, 31 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93271