2002 (12) TMI 378

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..... a, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. The short point involved in the present appeal is the classification of rubberised dipped nylon tyre cord fabrics and their liability to the additional excise duty. The Revenue has held that the said product is properly classifiable under Heading 59.02 whereas the appellants contention is that the said rubberised dipp .....

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..... pted and civil appeals filed in these cases have been admitted by the Supreme Court. Dr. Samir Chakraborty submits that admission of appeals by the Supreme Court by itself is not sufficient to stay the operation of the Tribunal s order in the absence of a specific stay by the Apex Court. As such he submits that the impugned order be set aside. 3. He also assails the impugned order on the point o .....

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..... missions made from both the sides. We find that there are umpteen number of decisions as detailed above holding the classification of the product under Heading 59.06. All these decisions have not been considered by the adjudicating authority and the applicability of the ratio of the same to the appellants product has not been examined. As such we set aside the impugned order and remand the matter .....

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