Supreme Court of India

COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, AURANGABADversusM/S. CEAT LTD., NASIK

Citation: 2005 INSC 82
Decided: 17 February 2005
Disposal: Dismissed
Bench: S N VARIAVA

Holding

The appeal is dismissed; the rubberised tyre cord fabric is classified in accordance with the earlier decision in Commissioner of Central Excise v. M.R.F. Ltd.

Summary

The Commissioner of Central Excise and Customs appealed against the classification of rubberised tyre cord fabric manufactured by Mis. CEA T Ltd., arguing that it should be taxed under tariff heading 59.02 rather than 59.06. The appellate court examined the provisions of the Central Excise Act, 1944 and the Central Excise Tariff Act, 1985, along with the relevant chapter notes and Section XI notes. Relying on the reasoning in the earlier decision of Commissioner of Central Excise v. M.R.F. Ltd., the court found that the fabric fell within the same classification as previously held. Consequently, the appeal was dismissed without any order as to costs. The decision reaffirmed the established interpretation of the tariff headings for rubberised tyre cord fabric.

Issues considered

Whether rubberised tyre cord fabric should be classified under Central Excise Tariff Heading 59.02 or 59.06 for the levy of excise duty.

Legislation cited

Subjects

classificationexcise dutytariff headingsrubberised tyre cord fabricCentral Excise ActCustomsappellate tribunal

Judgment

A            COMMISSIONER OF Cl;:NTRAL EXCISE AND 'CUSTOMS,
                             AURANGABAD
                                    v.
                         MIS. CEA T LTD., NASIK

                              FEBRUARY 17, 2005
B
     [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

         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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