Imposition of Additional Excise duty (under Goods of Special Importance Act, 1957) on tyre cord fabrics falling under Chapter 59.02-Clarification-Regarding
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Classification of tyre cord fabrics under Heading 59.02 triggers AED liability unless a specific exemption applies. Processed tyre cord fabrics produced by dipping, coating and calendering with unvulcanised rubber are classifiable under Heading 59.02 and, absent exemption, attracted Additional Excise Duty from 16.3.95 to 1.6.98; subsequent notifications exempting such fabrics applied from 2.6.98 and were later restored w.e.f. 2.9.98, and Board directs field formations to follow this classification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of tyre cord fabrics under Heading 59.02 triggers AED liability unless a specific exemption applies.
Processed tyre cord fabrics produced by dipping, coating and calendering with unvulcanised rubber are classifiable under Heading 59.02 and, absent exemption, attracted Additional Excise Duty from 16.3.95 to 1.6.98; subsequent notifications exempting such fabrics applied from 2.6.98 and were later restored w.e.f. 2.9.98, and Board directs field formations to follow this classification.
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