1999 (3) TMI 153

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal of Revenue, we are concerned with classification of a fabric described as leader liner cloth which is attached to tyre cord fabric and which is used to lead the tyre cord fabrics in the manufacture of tyres. 2. The respondents themselves in their submissions dated 4-9-1998 before the Tribunal had given the following position on leader liner fabrics : (i) Leader liner fabrics is an e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... has classified the product under Tariff Heading 54.08 on the ground that this fabric is not directly used in the manufacture of tyres and therefore it has no industrial purpose. In other words, the lower appellate authority also admits that it is indirectly used in the manufacture of tyres, though it may not form part of the tyre. It is therefore, obvious from the position as narrated by the respo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X