https://www.taxtmi.com/caselaws?id=90026 Leader liner cloth used as an auxiliary fabric in tyre manufacture was treated as an extended portion of tyre cord fabric, with no use apart from its industrial role in dipping and calendering operations. On that basis, it was classified under Tariff Heading 59.09 as an industrial fabric rather than under Tariff Heading 54.08, which was rejected as the less specific heading. en-us Wed, 17 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90026 Leader liner cloth used as an auxiliary fabric in tyre manufacture was treated as an extended portion of tyre cord fabric, with no use apart from its industrial role in dipping and calendering operations. On that basis, it was classified under Tariff Heading 59.09 as an industrial fabric rather than under Tariff Heading 54.08, which was rejected as the less specific heading. Case-Laws Central Excise Wed, 17 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90026