https://www.taxtmi.com/caselaws?id=74561 The Tribunal held that the rubberised tyre cord fabric with 60% rubber content should be classified under Tariff Item 16A(2) as a rubber product, rather than under Tariff Item 19(l)(b) as cotton fabric. The Tribunal emphasized that the definition of cotton fabrics requires cotton to predominate by weight, and in this case, rubber predominated. The appeal by the Revenue was dismissed, and a supplementary appeal filed by the Collector was also dismissed with the delay in filing being condoned. en-us Thu, 13 Oct 1988 00:00:00 +0530 Thu, 09 Jun 2011 15:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74561 The Tribunal held that the rubberised tyre cord fabric with 60% rubber content should be classified under Tariff Item 16A(2) as a rubber product, rather than under Tariff Item 19(l)(b) as cotton fabric. The Tribunal emphasized that the definition of cotton fabrics requires cotton to predominate by weight, and in this case, rubber predominated. The appeal by the Revenue was dismissed, and a supplementary appeal filed by the Collector was also dismissed with the delay in filing being condoned. Case-Laws Central Excise Thu, 13 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74561