Rubberized tyre cord fabric classification follows Heading 59.06, with settled precedent rejecting Heading 59.02 treatment.

Rubberized tyre cord fabric is classified under Heading 59.06 of the Central Excise Tariff Act, 1985, not under Heading 59.02. The text states that Heading 59.02 covers tyre cord fabric, including dipped or impregnated fabric, while further rubberizing or coating is a post-manufacture process and not part of the manufacture of tyre cord fabric. It also notes that the issue had already been settled by the Larger Bench and the Supreme Court, making the controversy no longer res integra. The classification adopted in the impugned order was therefore upheld and the Revenue's challenge failed.

---

---

Issues: Whether rubberized tyre cord fabric is classifiable under Heading 59.06 of the Central Excise Tariff Act, 1985 or under Heading 59.02 of the Central Excise Tariff Act, 1985.

Analysis: The classification dispute was already settled by the Larger Bench and by the Supreme Court. Heading 59.02 specifically covers tyre cord fabric, including fabric that is dipped or impregnated, while the further rubberizing/coating processes were held to be subsequent to manufacture of tyre cord fabric and not part of its manufacture. The Supreme Court had also held that rubberised tyre cord fabric is classifiable under Chapter Heading 59.06, and that the controversy was no longer res integra.

Conclusion: Rubberized tyre cord fabric is classifiable under Heading 59.06 and not under Heading 59.02.

Final Conclusion: The classification adopted in the impugned order was upheld and the Revenue's challenge failed.

Ratio Decidendi: Where a product has undergone processes beyond the manufacture of tyre cord fabric, and the issue is already settled by binding precedent, its tariff classification must follow the settled heading applicable to the finished rubberized product.

---