1999 (3) TMI 153 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi, ruled on the classification of "leader liner cloth" used in tyre cord fabric manufacturing. The fabric falls under Tariff Heading 59.09, not 54.08, as it is specifically used for industrial purposes in tyre manufacturing. The appeal of the Revenue was allowed, setting aside the lower appellate authority's classification.