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Customs Acts, Rules & Regulation Customs Tariff Act, 1975 Ch. 92

1. Cassette Duplicating Machines are sound recorders classifiable under H. 92.01/13. 1987 (10) ECR 565 (T).

2. Audio Magnetic Tapes on Hubs do not fall under H. 92.01/13 as they are not parts or accessories. 1990 (26) ECR 77 (Bombay).

3. Video Cassettes without tapes and Video Magnetic Tape are both liable to customs duty when imported in unassembled condition. 1990 (31) ECR 628 (T).

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