2000 (1) TMI 258

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..... , for the Respondent. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the classification of the unrecorded audio magnetic tapes. The respondents, M/s. Prasad Film Laboratories, have claimed the classification under sub-heading No. 8523.11 of the excise tariff which covers magnetic tapes - audio tapes in the form of jumbo rolls, pancakes, mini pa .....

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..... fer of the case to South Zonal Bench, Chennai. 3.­ As the matter is old in which the classification list filed in the year 1990 is under dispute, we are rejecting the request for transfer and are proceeding to deal with the matter on merits after hearing Shri Satnam Singh, SDR. 4. After going through the relevant tariff entries, we find that Heading No. 85.23 covers prepared unreco .....

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