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of <h1>CEGAT Rejects Revenue's Rectification Application, Upholds Fabric Classification</h1> <h3>MADURA COATS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MADRAS</h3> MADURA COATS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, MADRAS - 2001 (135) E.L.T. 108 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi rejected the revenue's application for rectification of mistake in Final Order No. 699/98-D. The Tribunal held that the classification of fabrics by M/s. Madura Coats Ltd. under tariff Heading 52.05 was correct, not under Heading 59.09 as contended by the revenue. The Tribunal cited a Supreme Court decision stating that a mistake apparent on record must be obvious and patent, not a debatable point of law. Therefore, the application for rectification was rejected.
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