1998 (4) TMI 283

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..... Ld. Advocate Shri R. Parthasarthy for the appellants submits that the question involved herein is classification of plastic housing without media (magnetic tape) in it. The Revenue has assessed the same under Tariff Heading 85.23 which is described as follows : Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37". On the .....

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..... impugned order. 2. Ld. DR Shri A.K. Agarwal reiterates the findings of the lower appellate authority. 3. We have carefully considered the pleas advanced by both the sides. In view of the matter having already been decided by the Tribunal in the case of Polymould Plastics (supra) as also in view of the Board s circular referred to above, we set aside the impugned order and uphold the classific .....

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