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Classification of rubberised tyre cord fabric confirmed as rubberised textile fabric for excise purposes, with prior instruction withdrawn. Rubberised tyre cord fabric used in cycle-tyre manufacture, whether weftless or containing wefts, is classifiable as rubberised textile fabrics under the relevant tariff heading; products in which the textile serves solely as reinforcement are excluded. A prior Board telex instruction is withdrawn and pending disputes/assessments should be finalised accordingly.
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Provisions expressly mentioned in the judgment/order text.
Classification of rubberised tyre cord fabric confirmed as rubberised textile fabric for excise purposes, with prior instruction withdrawn.
Rubberised tyre cord fabric used in cycle-tyre manufacture, whether weftless or containing wefts, is classifiable as rubberised textile fabrics under the relevant tariff heading; products in which the textile serves solely as reinforcement are excluded. A prior Board telex instruction is withdrawn and pending disputes/assessments should be finalised accordingly.
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