2000 (4) TMI 53

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.... [Order per : Justice K. Sreedharan, President]. - This appeal has come before us in the Larger Bench in view of referral order, Miscellaneous Order No. M/22/1987-B2 passed by a Bench of two Members. The short facts necessary for the disposal of the appeal are as follows. 2. Respondent imported Video Cassette covers without tapes and parts. According to the importer, it was to be classified und....

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....on No. 4/97-C.E., dated 1-3-1997. References have been received by the Board that in view of the Board's Section 37B Order No. 33/9/94-C.E., dated 29-7-1994 that the audio cassettes housings/casings, hubs, rollers and stoppers, shall be classifiable only under Chapter 85 in the said exemption notification is redundant and leaves scope for confusion regarding the classification of the cassette shel....