COMMISSIONER OF Cl;:NTRAL EXCISE AND 'CUSTOMS, AURANGABAD v. MIS. CEA T LTD., NASIK
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Headnote — Supreme Court Reports (editorial summary, not part of the judgment)
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
Reporter's headnote (continued) and case details
A
FEBRUARY 17, 2005 B
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.
Judgment
F The Judgment of the Court was delivered by
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. G S.K.S. Appeal dismissed.
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