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TMI Blog2008 (9) TMI 780X X X X Extracts X X X X X X X X Extracts X X X X ..... d advocate, appeared on behalf of the appellants and Shri P.R.V. Ramanan, learned Special Counsel, for the Revenue. 3. The issue relates to the recovery of Basic Excise Duty(BED) and Additional Excise Duty(AED) on Rubberised Nylon Tyre Cord Fabrics (RNTCF in short) used as an input in the manufacture of Tyres for Animal Drawn Vehicles, which were fully exempted from duty. 11 show Cause Notices were issued for the period from April, 1996 to May, 2001. The Adjudicating Authority confirmed the demands vide OIO No. 01/2004 dated 31-5-2004. The appellants approached the Commissioner (Appeals) against the said order. The Commissioner (Appeals), by his order No. 92/2005 dated 29-3-2005 has held that RNTCF would be classifiable under CH 59.06 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod November, 1996 to April, 1997 respectively. By the said show cause notices, the department sought to classify Rubberised Tyre Cord Fabric under Chapter Heading 59.02. M/s. M.R.F. Ltd., however, contended that Rubberised Tyre Cord Fabric was classifiable under Chapter Heading 40.05. According to the assessee, on rubberization, the content of rubber in the product exceeded the prescribed limit vis-a-vis the fabric and, therefore, it was classifiable under Chapter Heading 40.05. However, the Commissioner, Chennai came to the conclusion that Rubberised Tyre Cord Fabric was classifiable under Chapter Heading 59.05 (now 59.06). He placed reliance on the judgments in Falcon Tyres (supra) and Vikrant Tyres (supra). This order was passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayer to keep the issue of marketability open for future cases is rejected as it would not be within the purview of the duties of this Tribunal to pronounce on an issue which may arise in the future. Further, in para 6 of the Adjudication Order, the Original Authority has discussed the marketability of RNTCF. Even as per the technical write-up submitted to the authority, RNTCF has a shelf life of one week. It is also on record that the appellants had been buying both plain tyres cord fabrics as well as dipped/impregnated tyre cord fabric and were bringing into effect RNTFC in their factory before they were built into tyres. In several decisions of the Apex Court and Tribunal, RNTCF has been held to be classifiable under Chapter Heading 59.06 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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