1998 (5) TMI 137

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.... the Appellants. Shri A.K. Madan, SDR, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - Both these appeals arise out of the same common order of Collector (A), Bombay namely 497/90, dated 20th April, 1990. 2. Both the sides submitted that the issue relates to classification list No. 8/87-88, 10/87-88 & 1/88-89. The list No. 8/87-88 refers to three items as foll....

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....e Assistant Commissioner has classified all the articles under 85.23. The Appellate Collector has considered only the covers under 3926.90 and all others under 8523. The department is aggrieved of the classification of covers under 8523 and the assessee is aggrieved of the classification about other parts under 8523. 4. The ld. Advocate stated that the Tribunal in its Order No. 26/96-C in ....

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....mother shells, for audio/video cassettes are concerned, the ld. Counsel is correct in pointing out that their classification is already a settled issued in view of the Tribunal's order in the case of Polymould Plastics, (Order No. 25/96-C, dated 11-1-1996) the operative portion of which reads as follows :- "5 Heading 8523 at the material time referred to "Prepared unrecorded media for soun....

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....f plastic were correctly classifiable under Heading 39.26 of CET at the material time. ..." 8. We do not see any reason to differ from it and it was immaterial whether the items were used for containing or carrying cassettes in view of the above order of the Tribunal regarding interpretation and application of the heading in question. 9. Insofar as the other items are concerned, ag....