1998 (4) TMI 283

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....Respondent. [Order per : P.C. Jain, Member (T)]. - Ld. Advocate Shri R. Parthasarthy for the appellants submits that the question involved herein is classification of plastic housing without media (magnetic tape) in it. The Revenue has assessed the same under Tariff Heading 85.23 which is described as follows : "Prepared unrecorded media for sound recording or similar recording of other phenom....