A
COMMISSIONER OF Cl;:NTRAL EXCISE AND 'CUSTOMS,
AURANGABAD
v.
MIS. CEA T LTD., NASIK
B
FEBRUARY 17, 2005
[S.N. VARIA VA, DR. AR. LAKSHMANAN AND S.H. KAPADIA, JJ.]
Central Excise Act, 1944; Section 35L/Central Excise Tariff Act, 1985;
C Tariff Headings 59.02 and 59.06, Chapter Note-4 to Chapter 59 and Note-4
to Section XI of the Act: Classification-Dipped Tyre Fabric/Rubberised Tyre
Cord Fabric-levy of excise duty under Tariff Headings 59.02 or 59.06-
Held: Jn view of reasons recorded in the connected case viz. Commissioner of
Central Excise v. MR.F. Ltd, the appeal is dismissed
D
CIVIL APPELLATE JURISDICTION: Civil Appeal No. 6971of1999.
From the Judgment and Order dated 5.4.99 of the Central Excise,
Customs and Gold (Control) Appellate Tribunal, West Reginal Bench at
Mumbai in A. No. E/167-R/99-Bom in F.O. No. C-11504-505/WZB of 1999.
E
R. Mohan, Additional Solicitor General, Rajiv Dutta, Hemant Shanna,
P. Panneswaran and B.Krishna Prasad for the Appeltant.
Ravinder Narain, Sonu Bhatnagar, Ajay Aggarwal and Rajan Narain
for the Respondent.
F
The Judgment of the Court was delivered by
G
KAPADIA, J. For the reasons given in our decision in Commissioner
of Central Excise v. M.R.F. ltd., reported in (2005) I Scale 554, this Civil
Appeal filed by the department relating to classification of Rubberised Tyre
Cord Fabric is dismissed,. with no order as to costs.
S.K.S.
Appeal dismissed.
164
Lex