VEE GEE ELECTRONICS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) IN this appeal filed by M/s. Vee Gee Electronics, the matter relates to the classification of the Shell Housing for audio/video cassettes.

(2.) THE Collector of Central Excise (Appeals) had classified the same under Heading No. 85.23 under which the audio/video cassettes are classifiable.

(3.) IN the grounds of appeal, the appellants have referred to the Board's Circular issued under No. 33/9/94 -CX., dated 29 -7 -1994 in which it has been clarified that the cassettes housings/casings, hubs, rollers and stoppers shall be classifiable under Heading No. 39.26 of the Central Excise Tariff.