ORDER
S.S. Sekhon, Member (T)
1. Heard the DR. Respondents not represented.
2. The issue is classification of Head Cleaning Video Tape and eligibility to SSI Notification. The CCE (Appeals) after noting that the Brand name application by the Respondent has been entertained by the Trade Mark Registry office, upheld the classification Head Cleaning Video Tape under Heading 8523.19. Revenue is in appeal on the ground that Head clearing Video Cassettes does not cease to be a video cassette simply because of change in function & it should be classified under 8523 only.
3. The contention of Revenue now made before us and that of CCE (Appeals), as regards the classification of Head Cleaning Tape is not correct on a simple perusal of the HSN Notes. It is apparent that Heading 85.22 would specifically cover Tapes for Head Cleaning. Appeal is therefore allowed, after setting aside the order & remitted back to the original authority to re-determine the classification & other issues, after applying the HSN Notes and hearing the appellants.
4. Appeal allowed as Remand.