https://www.taxtmi.com/caselaws?id=75152 Rubberized tyre cord warp sheet of high tenacity yarn is classifiable under Chapter Heading 59.06, not 59.02, following the Larger Bench and Supreme Court authorities. On that classification, the goods do not attract additional excise duty, and captive consumption in tyre manufacture does not justify denial of Notification No. 67/95-C.E. The classification under 59.02 was not sustained, and the exemption benefit remained available because the conditions for denial were not made out. en-us Tue, 26 May 2009 00:00:00 +0530 Sat, 27 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75152 Rubberized tyre cord warp sheet of high tenacity yarn is classifiable under Chapter Heading 59.06, not 59.02, following the Larger Bench and Supreme Court authorities. On that classification, the goods do not attract additional excise duty, and captive consumption in tyre manufacture does not justify denial of Notification No. 67/95-C.E. The classification under 59.02 was not sustained, and the exemption benefit remained available because the conditions for denial were not made out. Case-Laws Central Excise Tue, 26 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75152