1998 (5) TMI 137 - AT - Central Excise

Summary

Issues: Classification of plastic goods for cassettes under the Central Excise Tariff Act.

Classification List No. 8/87-88, 10/87-88 & 1/88-89:
The issue revolves around the classification of plastic goods for cassettes under different serial numbers. The Assistant Commissioner classified all articles under 85.23, while the Appellate Collector classified only the covers under 3926.90 and the rest under 8523. The Tribunal referred to a previous order involving plastic housings and supported the classification of plastic parts under Chapter 39 due to their nature as supporting materials for magnetic tapes.

Interpretation of Tribunal's Previous Order:
The Tribunal referenced a previous order regarding plastic housings for cassettes, emphasizing that plastic housings cannot be considered media for sound recording by themselves. The subsequent amendments in the entry specifically referred to magnetic tapes, indicating that plastic housings are used in connection with tapes. The Tribunal held that plastic housings made of plastic were correctly classifiable under Heading 39.26 of the Central Excise Tariff Act at the material time.

Classification of Other Parts:
Regarding other parts like hubs, locks, and rollers, the Tribunal applied the same rationale as the previous order. These parts are necessary to be used along with the shells for containing and carrying cassettes. However, there was no evidence to show that these parts could be considered essential parts of cassettes. The Tariff Heading 8523 covers prepared unrecorded media for sound recording, which includes magnetic tapes and audio/video cassettes. The plastic parts in question do not fall under this heading, and the Tribunal's previous order supported this interpretation, leading to the dismissal of the department's appeal and acceptance of the appellant's appeal.

This judgment clarifies the classification of plastic goods for cassettes under the Central Excise Tariff Act, emphasizing the distinction between plastic housings and other parts based on their relationship to magnetic tapes and cassettes. The Tribunal's interpretation of previous orders and relevant tariff headings guided the classification decision, ultimately resulting in the acceptance of the appellant's appeal and the dismissal of the department's appeal.