9911796707
TMI Blog2004 (5) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Agrawal, Member (T)]. - In these two appeals filed by Revenue, the issue involved is whether Grey cotton canvas cloth and grey cotton tyre cord fabric is classifiable under Chapter 52 of the Schedule to the Central Excise Tariff Act or under Sub-heading 5911.90 of the Tariff. 2. We heard Shri Vikas Kumar, learned Senior Departmental Representative, and Shri Sudhir Malhotr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Larger Bench decision in M/s. Jyoti Overseas case has been admitted by the Supreme Court. He, however, fairly mentioned that no stay has been granted by the Supreme Court. He finally submitted that the Central Board of Excise Customs has issued an Order No. 48/2/97-CX., dated 17-4-97 under Section 37B of the Central Excise Act to the effect that grey cotton canvas cloth and grey cotton tyre cor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther these are textile products nor articles covered under Heading 59.11. 4. We have considered the submissions of both the sides. The Larger Bench of the Tribunal in the case of Jyoti Overseas Ltd. has held that the grey cotton fabric manufactured in running length and not subjected to further processing at the hands of the manufacturer and used by buyers for making Tarpaulin, bags, jeep covers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... graph, we are clear in our mind that the conclusion reached by the Bench in 1993 (49) ECR 147 is unsustainable. We accordingly hold that the said decision can never be treated as one laying down correct law. We observe that the Commissioner (Appeals) in the present appeals has classified the product under Chapter 52 following the ratio of Larger Bench decision. Accordingly, no interference is cal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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