1993 (6) TMI 161

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.... classification of the same under Tariff Heading 85.22 of the Customs Tariff as held by the learned original authority. The learned appellate authority has observed as under in this regard: "The appellants have produced enough evidence to show that these are parts of Radio-Cassette Recorders (Two-in-Ones) and the original authority also has not disputed this fact. According to the tariff parts of goods classifiable under Heading 85.27 are correctly classifiable under Heading 85.29. The Section note 2(b) to Section XVI also confirms the above fact. There is nothing in the tariff or in the explanatory notes to classify 'Audio magnetic heads' under Heading 85.22 only even though these are parts of Radio cassette recorder." 3. The learned SDR....

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....s and accessories of apparatus of Heading Nos. 85.19 to 85.21   8522.10 - Pick-up cartridges   8522.90 - Other 85.29   Parts suitable for use solely or principally with the apparatus of Heading Nos. 85.25 to 85.28   8529.10 - Aerials and aerial reflectors of all kinds; parts suitable for use therewith.   8529.90 - Other" It is seen that the goods imported are Magnetic Heads for sound recording and reproducing systems and what has been considered is whether these are parts of the apparatus falling under Tariff Heading 85.20 or these are such parts as are suitable for use solely or principally with the apparatus of Heading Nos. 85.25 to 85.28. Heading No. 85.20 covers Magnetic tape recorders and other ....