Commissioner Of Central Excise And Customs, Aurangabad vs Ceat LTD. , Nasik - 2005 Supreme(SC) 272

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2005 Supreme(SC) 272

SUPREME COURT OF INDIA
S.N.Variava : A.R.Lakshmanan : S.H.Kapadia
Commissioner Of Central Excise And Customs, Aurangabad
Versus
Ceat Limited, Nasik
Case No. : 6971 of 1999
Date of Decision : 2/17/05
Advocates Appeared: R.Mohan : Rajiv Dutta : Rajiv Dutta : P.Parmeswaran : B.Krishna Prasad : Ravinder Narain : Sonu Bhatnagar : Ajay Aggarwal : Rajan Narain

Act Referred

CENTRAL EXCISE TARIFF ACT : S.11(a), Ch.59.06

Headnote

Central Excise Tariff Act, 1986, Section Schedule I, Chap. 59, Heading 59.02, Heading 59.06 - Classification of Rubberised Nylon Tyre Cord Wrap sheet - Held it is Classified under Heading 59.06. [Para 1]

S.H.KAPADIA, J.

For the reasons given in our decision in Commissioner of Central Excise v. M.R.F. Ltd., 2005 (98) ECC 417 (SC) : 2005 (1) 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.