2000 (3) TMI 542 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in the case of M/s. Vee Gee Electronics regarding the classification of Shell Housing for audio/video cassettes. The Board's Circular clarified that such housings are classifiable under Heading No. 39.26 of the Central Excise Tariff. The Tribunal held that the correct classification for blank audio cassettes without tapes is under Heading No. 39.26.