2002 (12) TMI 440 - AT - Central Excise

Summary

The judgment involves the classification of rubberised dipped nylon tyre cord fabrics for excise duty. The appellant argues for classification under Heading 59.06, while the Revenue argues for Heading 59.02. The Tribunal sets aside the order and remands the matter to the Commissioner for fresh adjudication based on Tribunal decisions classifying under Heading 59.06. The issue of limitation is also to be reconsidered. Appeal allowed for remand.