1998 (7) TMI 230 - AT - Central Excise

Summary

Issues:
Classification and dutiability of Dipped/Rubberised Tyre Cord Fabrics.

Analysis:
1. The appeals were listed together as they all revolved around the common issue of the classification and dutiability of Dipped/Rubberised Tyre Cord Fabrics. While there were minor factual differences, the appeals were considered one after another.

2. In Appeal No. E/Stay/888/98 & E/1307/98, the appellants were required to deposit a significant amount for the appeal. However, due to existing decisions by various Benches of the Tribunal on the same subject, the pre-deposit was waived by common consent to proceed with the appeal on its merits.

3. The Senior Advocate for the appellants argued that the issue of classification was settled by previous tribunal decisions and cited relevant cases. The argument was based on the classification under Chapter Heading 59.05 (now 59.06) for Rubberised/Calendered fabrics, emphasizing that the matter was not res integra.

4. The Department, however, contended that the goods should be classified under Heading 59.02 as processed tyre and fabrics, based on a circular issued by the Board. They argued for the exclusion of the goods from Heading 59.06, citing interpretative rules and notes from the Central Excise Tariff Act.

5. The Senior Counsel rebutted by highlighting the binding nature of the tribunal decisions and the legal precedence established. The Tribunal, after considering arguments from both sides, upheld the classification under Heading 59.05 (now 59.06) based on the precedents set by previous decisions and ordered the duty demand to be redetermined accordingly.

6. Subsequent appeals (E/492/98, E/241-243/98, E/730-741/98, 62, 63/98) were also decided in favor of classifying the products under Heading 59.05 (now 59.06) based on the discussions and conclusions drawn from the initial appeal. The Tribunal dismissed appeals that were not pressed, ensuring consistency in classification decisions.

7. The Tribunal emphasized its role as a precedential court, bound by established precedents and decisions. It clarified that departmental circulars were not legally binding on the Tribunal and reiterated the importance of following legal precedents in determining classifications and dutiability.

8. In conclusion, all 19 appeals were disposed of by the Tribunal with a common order, maintaining the classification of Dipped/Rubberised Tyre Cord Fabrics under Heading 59.05 (now 59.06) based on legal precedents and established decisions, ensuring consistency in the application of law.