9911796707
TMI Blog1998 (5) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... per : S.K. Bhatnagar, Vice President]. Both these appeals arise out of the same common order of Collector (A), Bombay namely 497/90, dated 20th April, 1990. 2. Both the sides submitted that the issue relates to classification list No. 8/87-88, 10/87-88 1/88-89. The list No. 8/87-88 refers to three items as follows :- (i) Plastic moulded goods housing/mother shells for video cassettes. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only the covers under 3926.90 and all others under 8523. The department is aggrieved of the classification of covers under 8523 and the assessee is aggrieved of the classification about other parts under 8523. 4. The ld. Advocate stated that the Tribunal in its Order No. 26/96-C in the case of Polymould Plastics has considered the plastic housings under 3926 and they were also guided by the Boa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady a settled issued in view of the Tribunal s order in the case of Polymould Plastics, (Order No. 25/96-C, dated 11-1-1996) the operative portion of which reads as follows :- 5 Heading 8523 at the material time referred to Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37". 6. It is clear, therefore, that a plastic housi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... immaterial whether the items were used for containing or carrying cassettes in view of the above order of the Tribunal regarding interpretation and application of the heading in question. 9. Insofar as the other items are concerned, again the ratio of the aforesaid order would also apply to these parts. They are undoubtedly required to be used along with the shells because without them the shel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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