2015 (8) TMI 944

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..... discussing the facts of this case or analyzing the same, allowed the appeal of the respondent herein following the order of this Court in Commissioner of Central Excise, Goa and Chennai Vs. M.R.F. Ltd., Chennai [2005 (1) TMI 110 - SUPREME COURT OF INDIA], with the observation that the said judgment settles the matter of classification of dipped nylon tyre cord fabric under heading 5905 upto 16.3. .....

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..... spute relates to classification of unprocessed and dipped nylon tyre cord fabric and on that basis as to whether the respondent-assessee would be entitled to avail exemption from excise duty leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957. We find that the Customs, Excise Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (for short 'the Tribuna .....

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