2003 (11) TMI 92 - SCH - Central Excise

Cotton based fabric Laminates - Classification of goods - Held that - view taken by the Tribunal in regard to cotton based fabric laminates is in accord with the decision of this Court in Collector of Central Excise v. Wood Polymers Ltd. 1997 (12) TMI 634 - SUPREME COURT and view taken by the Tribunal is correct. On the other aspect, the matter has been remanded to the original authority. Therefore, there is nothing in the matter to be considered - Decided against Revenue.

Summary

The Supreme Court dismissed the appeal regarding the classification of cotton based fabric laminates and bearing blanks. The Tribunal's view on cotton based fabric laminates aligns with a previous court decision, but the classification of the goods needs reconsideration as it contradicts the Supreme Court's decision in a specific case. The appeals were ultimately dismissed.