Classification of audio cassettes housings/casings as parts of unrecorded cassettes sub-heading 8523 or recorded cassette S.H. 8524 or S. H. 3926 as articles of plastics

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S. H. 3926 as articles of plastics Circular No. 3/89 Dated 17-1-1989 [From F. No. 158/2/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Classification of audio cassettes housings/casings as parts of unrecorded cassettes sub-heading 8523 or recorded cassette S.H. 8524 or S. H. 3926 as articles of plastics. I am directed to say tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te housings were precision parts involving complex manufacturing process, which cannot but be considered as integral parts of the cassettes. They are not spools, bobbins or similar supports. Hence they are parts of machine falling under Ch.85 classifiable under sub-heading 8523. 3. As regards covers the Conference observed that covers was not essential for the functioning of cassettes. It was o....