1994 (6) TMI 74

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.... for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. - The issue for determination in both these appeals is the dutiability of Audio Cassette Housing (CO). In the case of Super Cassette Industries, a demand of Rs. 29,96,072.79 has been confirmed on the item holding it to be classifiable under Heading 85.23 of the CETA, 1985, while in the case of Krishna International, the amount ....

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....ng sold to outside parties. (ii) It is also stated that they manufacture various parts of audio cassette housing in the following manner : 1. Shell -The two sides of the shell are manufactured by moulding plastic granules on plastic moulding machines. 2. Hubs and Hub Pin - The two Hubs and hub-pins are also manufacured by moulding plastic granules on plastic moulding machines. 3.&ems....

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....rding to the appellants "at no stage had they manufactured Audio Cassette Housing and parts thereof without magnetic tape". 3. We have heard Shri R. Nambirajan, ld. advocate for the appellants and Shri S.K. Sharma, ld. JDR. 4. We find that this issue has already been decided in the case of M/s. Krishna International [1994 (71) E.L.T. 694] wherein it has been held that no product which can b....