https://www.taxtmi.com/caselaws?id=101769 Corrugated liner and spring pad used in audio cassettes were classified by reference to the material of which they were made, rather than as parts of audio cassettes under Heading 8523. The Board's Section 37B instructions required cassette housings, hubs, rollers and stoppers to be classified according to material, and that uniform approach was applied to these components as well. The view that Section Note 2(b) read with Note 5 to Section XVI compelled classification as cassette parts was not accepted. The adopted classifications were CTH 3920.62 for corrugated liner and 7416.00 for spring pad. en-us Wed, 27 Mar 2002 00:00:00 +0530 Sat, 11 Feb 2012 10:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101769 Corrugated liner and spring pad used in audio cassettes were classified by reference to the material of which they were made, rather than as parts of audio cassettes under Heading 8523. The Board's Section 37B instructions required cassette housings, hubs, rollers and stoppers to be classified according to material, and that uniform approach was applied to these components as well. The view that Section Note 2(b) read with Note 5 to Section XVI compelled classification as cassette parts was not accepted. The adopted classifications were CTH 3920.62 for corrugated liner and 7416.00 for spring pad. Case-Laws Customs Wed, 27 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101769