1978 (11) TMI 152 - CGOVT - Central Excise

Summary

The Government of India considered a revision application regarding the classification of a product called bead repair fabric, made by rubberising grey canvas. It was determined that the product should be classified under Tariff Item 19I(i) as rubberised fabric, not under Tariff Item 16A(2) as a rubber product. The demand for processing surcharge was deemed correct, and the Revision Application was rejected.