2000 (1) TMI 258 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled on the classification of unrecorded audio magnetic tapes. The dispute was whether they should be classified under sub-heading 8523.11 or 8523.19 of the excise tariff. The tribunal found that the tapes fell under sub-heading 8523.11 and rejected the appeal by the Revenue. The request to transfer the case to South Zonal Bench, Chennai was also denied due to the age of the matter.