https://www.taxtmi.com/caselaws?id=111794 Head cleaning video tapes were held to fall for classification under the heading specifically covering tapes for head cleaning, rather than as video cassettes under Heading 8523.19, because the HSN Notes expressly include such tapes within the narrower heading. The classification adopted below was set aside, and the matter was remanded for fresh determination of classification and consequential exemption issues in light of the HSN Notes. en-us Fri, 21 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 12:40:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111794 Head cleaning video tapes were held to fall for classification under the heading specifically covering tapes for head cleaning, rather than as video cassettes under Heading 8523.19, because the HSN Notes expressly include such tapes within the narrower heading. The classification adopted below was set aside, and the matter was remanded for fresh determination of classification and consequential exemption issues in light of the HSN Notes. Case-Laws Central Excise Fri, 21 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111794