2009 (5) TMI 916 - HC - Central Excise

Summary

Issues involved: Challenge to the Judgment passed by the Customs, Excise and Service Tax Appellate Tribunal regarding excisability and classification of Rubberised Nylon Tyre Cord Fabrics.

Summary:
The High Court of Karnataka heard an appeal by the assessee challenging the Tribunal's Judgment on excisability and classification of Rubberised Nylon Tyre Cord Fabrics. The Tribunal extensively discussed the legal questions raised in the case, citing the Supreme Court's decision in MRF Tyres Ltd. v. UOI. The Tribunal found that the excisability and classification of the fabrics were well-established. The statement of the appellant's advocate was also considered, where they agreed to pay duty under a specific chapter but requested to keep the issue of marketability open for future cases. However, the Tribunal rejected this request, stating that they could only decide on issues within the present appeal's scope. The Tribunal affirmed the order of assessment based on the appellant's submission, leading the High Court to dismiss the appeal for lack of merit.