1999 (12) TMI 266

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..... r : Jyoti Balasundaram, Member (J)].- The dispute in these appeals relates to classification of the following products: 1. Shield Patti 2. Pressure pads 3. Audio cassette loader machine 4. Self screw tapping machine which are used in the manufacture of audio cassettes - according to the Revenue, items Nos. 1 and 2 above fall for classification under CET Sub-heading 8523.12 as audio c .....

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..... 3. Regarding classification of products at Sl. Nos. 3 and 4 above, we are of the view that the authorities below have rightly classified them under CET Sub-heading 8543.00 as electrical machines and apparatus having individual function, not specified or included in this Chapter , since both the machines have electric motor as inbuilt mechanism and their function is exclusively to wind pancakes o .....

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