Cassette tapes for sound recording Blank cassette - Classification

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ank cassette) would attract duty again if made from duty paid prepared un-recorded media for sound recording, when both products fall under the same sub-heading 8525.00 of Central Excise Tariff Act, 1985. 2. It may be stated that under the tariff which was in operation prior to 28-2-1986, magnetic tape of width not exceeding 6.5 mm for sound recording was classifiable under sub-item (1) of item N....