9911796707
TMI Blog2005 (1) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... ents carried out coating of rubber on such fabrics and then subjected them to calendering. Dispute arose between the respondents and jurisdictional revenue officers about the correct excise classification of the rubber coated tyre cord fabrics with assessees claiming classification under Heading 5906 and jurisdictional Central Excise authorities holding that correct classification is under 5902. 2.The respondents filed appeals before Commissioner (Appeals) who held in their favour observing that the classification issue remains covered in favour of the assessee by the orders of the Tribunal in the cases of Vikrant Tyres Ltd. - 1997 (90) E.L.T. 178 (T); Apollo Tyres - Order Nos. 1790 to 1807/98, dated 23-6-98 [1999 (108) E.L.T. 247]; MRF L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her polyamides polyesters or viscose rayon 5902.10 of nylon or other polyamides 5902.20 of polyesters 5902.90 other The contention of the Respondents is that the above heading covers all tyre cord fabrics, whether processed or not, the process usually carried out being dipping or impregnating with rubber or plastics. It is being pointed out that according to the HSN Notes, the Heading 5902 covers "Tyre cord fabric whether or not dipped or impregnated with rubber or plastic". It is the contention of the ld. Counsel that coating of rubber on tyre cord fabric and its subsequent calendering are processes subsequent to the completion of manufacture of tyre cord fabric, and these processes form part of the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be noted that Heading 5902 is specific for tyre cord fabric. Its 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 yarns, held in place, at specific distances, by weft yarns. The warp always consists of high tenacity yarns of nylon or other polyamides, polyesters or viscose rayon, while the weft, widely-spaced and intended solely to hold the warp in place, may consist of other yarns. For the description of high tenacity yarn, see Note 6 to Section XI. The headin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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