Tyre cord fabric classification upheld under Heading 59.06 after earlier tribunal ruling was left undisturbed.

Tyre cord fabrics that are dipped, rubberised or calendered were treated as classifiable under Heading 59.05, now 59.06, of the Central Excise Tariff, following the Tribunal's earlier view in the assessee's own case. That earlier classification basis had already been left undisturbed when the Revenue's appeal was rejected by the Supreme Court, so no ground remained to interfere with the Commissioner (Appeals)' order. The classification adopted by the Commissioner (Appeals) was therefore upheld and the Revenue's appeal was rejected.

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Issues: Whether the goods in question were classifiable under Heading 59.05/59.06 of the Central Excise Tariff Act and whether the Revenue's appeal could survive in view of the earlier Tribunal decision and the dismissal of the Revenue's appeal before the Supreme Court.

Analysis: The impugned order followed the Tribunal's earlier decision in the assessee's own case, which had held that tyre cord fabrics, when dipped, rubberised or calendered, were classifiable under Heading 59.05, now 59.06, and had directed re-determination of duty on that basis. The Revenue's challenge was stated to be unsupported because the appeal against that earlier Tribunal decision had already been rejected by the Supreme Court, leaving no reason to interfere with the Commissioner (Appeals)' order.

Conclusion: The classification adopted by the Commissioner (Appeals) was upheld and the Revenue's appeal was rejected.

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