Rubberised tyre cord fabrics classification under Chapter 59.06 sustained; excisability confirmed and additional duty held not leviable.

Rubberised nylon tyre cord fabrics were treated as classifiable under Chapter Heading 59.06, with the order relying on Supreme Court authority already settling that classification. The goods were not accepted as non-excisable, and the Tribunal declined to keep marketability open for future disputes because it confined itself to the issues in the appeal. On that classification basis, Additional Excise Duty was held not leviable, while the quantified Basic Excise Duty demand was sustained and the challenge to duty confirmation and exemption denial failed.

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Issues: Whether Rubberised Nylon Tyre Cord Fabrics were classifiable under Chapter Heading 59.06, whether the goods were excisable and marketable, and whether the duty demand and denial of exemption required interference.

Analysis: The classification and excisability of Rubberised Tyre Cord Fabrics were treated as settled by the Supreme Court authority relied upon in the order. The goods were held to fall under Chapter Heading 59.06, and the Tribunal noted that no earlier decision had treated the item as non-excisable. The plea to keep the question of marketability open for future cases was rejected because the Tribunal confined itself to the issues arising in the present appeal. Since the classification under Chapter Heading 59.06 governed the duty position, Additional Excise Duty was not leviable, but the quantified Basic Excise Duty demand based on the upheld classification suffered from no infirmity.

Conclusion: The challenge to the classification and consequential duty confirmation failed, and the Tribunal upheld the impugned orders.

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