Classification under Heading 59.06 and limitation must be re-examined in de novo excise adjudication.

Rubberised dipped nylon tyre cord fabrics were considered against Heading 59.06, with the Tribunal noting earlier decisions classifying the product under that heading but finding those rulings had not been examined by the adjudicating authority. The classification question, and the resulting additional excise duty demand, were therefore left for fresh consideration. The Tribunal also held that the limitation plea required re-examination on the appellant's submissions and relevant facts. The impugned order was set aside and the matter remanded for de novo adjudication on classification and limitation.

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Issues: Whether rubberised dipped nylon tyre cord fabrics were classifiable under Heading 59.06 and, consequently, whether the demand on additional excise duty could be sustained; whether the question of limitation required fresh examination.

Analysis: The Tribunal noted that several earlier decisions had classified the product under Heading 59.06, but those decisions had not been examined by the adjudicating authority. The applicability of that line of authority to the present product was therefore left unconsidered. The Tribunal also held that the plea on limitation had to be re-examined after considering the appellant's submissions and the relevant facts.

Outcome: The impugned order was set aside and the matter was remanded to the Commissioner for de novo adjudication on classification and limitation.

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