9911796707
TMI Blog1998 (6) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... the consent of both the parties, we take up the appeals for disposal. 2. The appellants manufacture tyres falling under Chapter 40 of the Central Excise Tariff Act. The issue in these appeals relates to levy of additional Excise duty on the rubberised/calendered dipped fabrics cleared by the appellants for captive consumption. The appellants had claimed classification of these goods under Heading 59.05 covering rubberised textile fabrics other than those of Heading 59.02. Proceedings were initiated against the appellants for classifying the goods under 59.02 which covers tyre cord fabrics of high tenacity yarn of polyamides polyesters or viscose rayon, and the sub-heading 5902.10 covers such fabrics of polyamides. 3. The ld. Sr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification of the goods under Heading 5902.10 and in such a situation, the Commissioner has come to the conclusion that there will be thus no dispute at all for classifying the goods under Heading 59.02 which was the origin of the present procedings. However, the ld. Sr. Councel urged that the Assistant Commissioner himself has subsequently issued show cause notice not accepting their classification as claimed but proposing to classify the goods under Heading 59.05. It was further argued that the Commissioner ought to have dealt with the precedent decisions and clarification of the Board which he has failed to do and the Commissioner's order, therefore, goes against the law laid down by the Supreme Court in this regard in the case of Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on to deal with the implications of the precedent Tribunal's decisions, and the matter of duty liability perhaps may have to be redetermined. 5. We have considered the rival submissions. We find that the classification of the calendered/rubberised tyre cord fabrics captively consumed in the manufacture of tyres which also undergoes prior process of dipping, as being assessable to duty under Heading 59.05 (now 59.06) of CETA has been settled by the Tribunal decisions in the case of Falcon Tyres and Vikrant Tyres (supra). The Board has also clarified that the product falls for classification under that heading. The Supreme Court decisions cited above make it clear that the departmental authorities are bound by such clarification and are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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