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    <title>1999 (12) TMI 570 - CEGAT, CHENNAI</title>
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    <description>Tariff classification of video cassette housings was determined by reading the Customs Tariff and ITC (HS) entries with the HSN Explanatory Notes; the goods were treated as falling under the heading for video or audio cassettes without magnetic tape, not the entry for plastic containers, and the challenge to that classification failed. The reduction of redemption fine on the CD jewel box was set aside because the appellate order gave no recorded reasons supporting the margin of profit adopted, and the matter was remanded for fresh consideration of the quantum.</description>
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    <pubDate>Wed, 08 Dec 1999 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=97481</link>
      <description>Tariff classification of video cassette housings was determined by reading the Customs Tariff and ITC (HS) entries with the HSN Explanatory Notes; the goods were treated as falling under the heading for video or audio cassettes without magnetic tape, not the entry for plastic containers, and the challenge to that classification failed. The reduction of redemption fine on the CD jewel box was set aside because the appellate order gave no recorded reasons supporting the margin of profit adopted, and the matter was remanded for fresh consideration of the quantum.</description>
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