Cassette tapes for sound recording Blank cassette - Classification

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.... whether cassette tapes for sound recording (i.e. blank 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 r....