Magnetic unrecorded tape hubs - Classification - [Tariff Item 59(3)]

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..... ated 4-2-1986, whereunder it was viewed that magnetic tape cut to size for sound recording on 'mother shell', which comes into existence at the intermediate stage during the process of manufacture of sound recorded cassette tapes, would be classifiable under sub-item (3) of the erstwhile Item 59 of Central Excise Tariff. 2. Representations were received to the effect that in the manufacture of r .....

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..... blank shell of a commercial cassette in which the magnetic tape on hubs is housed and cleared for sale. 3. The matter has since been examined by the Board. The Board is of the view that, where a process of the type described above is employed in which no mother shell enclosed in a casing comes into existence at any stage in the course of manufacture, the classification of the producl under sub- .....

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