2000 (4) TMI 53

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..... ore us in the Larger Bench in view of referral order, Miscellaneous Order No. M/22/1987-B2 passed by a Bench of two Members. The short facts necessary for the disposal of the appeal are as follows. 2. Respondent imported Video Cassette covers without tapes and parts. According to the importer, it was to be classified under Tariff Item 39.07 of the Customs Tariff Act, 1975 and not under Item 92.0 .....

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..... hat in view of the Board's Section 37B Order No. 33/9/94-C.E., dated 29-7-1994 that the audio cassettes housings/casings, hubs, rollers and stoppers, shall be classifiable only under Chapter 85 in the said exemption notification is redundant and leaves scope for confusion regarding the classification of the cassette shell. The matter has been carefully examined. It is also observed that the Hon' .....

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