Classification of rubberised cotton fabrics remanded again for fresh determination on marketability and tariff heading issues.

Rubberised cotton fabrics used as an intermediate product in transmission rubber belting were required to be reconsidered for classification under Heading 59.05 of the Central Excise Tariff Act, 1985, with reference to marketability, Chapter Note 3(a) to Chapter 59, and the relevant exemption notification. Because the respondents' own earlier case on the same classification issue for an earlier period had already been remanded for fresh determination, consistency required the later dispute to be examined in the same manner. The impugned order was therefore set aside and the matter remanded for redetermination in accordance with the earlier directions.

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Issues: Whether the classification dispute concerning rubberised cotton fabrics required reconsideration in view of the Tribunal's earlier remand in the respondents' own case, and whether the impugned order should be set aside and the matter remanded for redetermination.

Analysis: The goods arose as an intermediate product during manufacture of transmission rubber belting. The Tribunal noted that in the respondents' own earlier proceedings involving the same issue for an earlier period, the matter had already been remanded for fresh determination of classification under Heading 59.05 of the Central Excise Tariff Act, 1985, with reference to marketability, Chapter Note 3(a) to Chapter 59, and the relevant exemption notification. Since the present demand related to a later period but involved an identical issue, consistency required that the dispute be reconsidered in the same manner.

Conclusion: The impugned order was set aside and the matter was remanded for reconsideration in accordance with the Tribunal's earlier directions.

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