2013 (4) TMI 504

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..... Tariff. - The controversy regarding classifiability of Rubberised Tyre Cord Fabric is no more res integra. The said product is classifiable under Chapter Heading 59.06. We do not find any infirmity in the impugned judgment of the Tribunal on this point - The appeal is dismissed. - E/86/04, E/C0-27/11 - A/371-372/12/EB/C-II - Dated:- 16-3-2012 - S.S. Kang And Sahab Singh, JJ. Appellant .....

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..... ts sub-headings cover all varieties of tyre cord fabrics. HSN Notes to heading 5902 explains the coverage of the heading as under:- "This heading covers tyre cord fabric, whether or not dipped or impregnated with rubber or plastics. These fabrics are used in the manufacture of tyres and consist of a warp of parallel filament years, held in place, at specific distances, by weft yarns. T .....

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..... ute in question is about the effect of further processes. HSN note does not include coating of rubber or calendaring as processes in the manufacture of tyre and tube. In fact, the Revenue's appeal itself states that rubber coating and calendaring processes are carried out to "build tyres". From these, it amply clear that the processes in question take place subsequent to the completion of the manu .....

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