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of <h1>Tribunal remands case to Commissioner for fresh consideration citing adjudication issues.</h1> <h3>TYRE CORPN. OF INDIA LTD. Versus COMMR. OF C. EX., CALCUTTA-III</h3> TYRE CORPN. OF INDIA LTD. Versus COMMR. OF C. EX., CALCUTTA-III - 2003 (154) E.L.T. 499 (Tri. - Kolkata) The judgment involves the classification of rubberised dipped nylon tyre cord fabrics for excise duty. The appellant argues for classification under Heading 5906, while the Revenue insists on Heading 59.02. The Tribunal remands the matter to the Commissioner for fresh consideration based on previous Tribunal decisions, citing issues with the previous adjudication and limitation. The appeal is allowed for remand.
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