Mfr: Cassette magnetic heads, Magnetic heads for 35/70mm film recorders, Bulk erasers, Headphones, and Rotary faders. Dtrs: Calcutta Indl Corporation, Calcutta for magnetic heads for commercial sound recording, reproducing equipment and preamplifiers etc. Dirs: J.K. Sengupta, U. Sengupta, Ms A. Sengupta, Ms Y. Sengupta.