Cassette tapes for sound recording Blank cassette - Classification

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..... apes for sound recording (i.e. blank cassette) would attract duty again if made from duty paid prepared un-recorded media for sound recording, when both products fall under the same sub-heading 8525.00 of Central Excise Tariff Act, 1985. 2. It may be stated that under the tariff which was in operation prior to 28-2-1986, magnetic tape of width not exceeding 6.5 mm for sound recording was classif .....

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..... d to para 5 of the Board's F. No. 158/1/86-CX.4, dated 8-5-1986 wherein it was, inter alia, observed that problem of duty liability on mother shells enclosed in a easing would not appear to exist in the new tariff in view of the fact that un-recorded tape, whether in spools or in cassette form, are covered by single sub-heading 8523.00 only, and consequently, the excise duty would be attracted at .....

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