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of <h1>Appellate Tribunal grants stay, waives pre-deposit, and settles classification issue for rubberised fabrics.</h1> <h3>TYRE CORPORATION OF INDIA LTD. Versus COMMR. OF C. EX., CALCUTTA-III</h3> The Appellate Tribunal CEGAT, Kolkata allowed the appellant's stay petition unconditionally, waiving the pre-deposit of duty amount and personal penalty. ... Stay/Dispensation of pre-deposit The Appellate Tribunal CEGAT, Kolkata allowed the appellant's stay petition unconditionally, dispensing with the pre-deposit of duty amount of Rs. 4,20,91,535/- and personal penalty. The issue of classification of rubberised dipped nylon tyre cord fabrics under Heading 59.02 was settled by previous Tribunal decisions. The main appeal was fixed for 16-9-2002.
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