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TMI Blog1994 (6) TMI 74X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. The issue for determination in both these appeals is the dutiability of Audio Cassette Housing (CO). In the case of Super Cassette Industries, a demand of Rs. 29,96,072.79 has been confirmed on the item holding it to be classifiable under Heading 85.23 of the CETA, 1985, while in the case of Krishna International, the am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold to outside parties. (ii) It is also stated that they manufacture various parts of audio cassette housing in the following manner : 1. Shell The two sides of the shell are manufactured by moulding plastic granules on plastic moulding machines. 2. Hubs and Hub Pin The two Hubs and hub-pins are also manufacured by moulding plastic granules on plastic moulding machines. 3. Roller The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age had they manufactured Audio Cassette Housing and parts thereof without magnetic tape . 3. We have heard Shri R. Nambirajan, ld. advocate for the appellants and Shri S.K. Sharma, ld. JDR. 4. We find that this issue has already been decided in the case of M/s. Krishna International [1994 (71) E.L.T. 694] wherein it has been held that no product which can be described as Audio Cassette Housin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any reference in a heading to goods shall be taken into account to include on reference to those goods imcomplete or unfinished; provided that the incomplete or unfinished goods have an essential character of the complete or finished goods is misplaced herein as it has been found that Audio Cassette Housing has not come into existence in the course of manufacture prior to the coming into existe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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