https://www.taxtmi.com/caselaws?id=109754 The Tribunal rejected the application for rectification, upholding the classification of grey tyre cord fabrics under Heading 59.09. It emphasized that rectification is limited to correcting obvious and patent mistakes in the record, not challenging the final decision based on debatable points of law or facts. The Tribunal clarified that rectification does not involve correcting alleged errors of judgment and must be based on mistakes apparent from the record, which was not the case here. en-us Mon, 21 Oct 2002 00:00:00 +0530 Wed, 11 Apr 2012 17:02:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109754 The Tribunal rejected the application for rectification, upholding the classification of grey tyre cord fabrics under Heading 59.09. It emphasized that rectification is limited to correcting obvious and patent mistakes in the record, not challenging the final decision based on debatable points of law or facts. The Tribunal clarified that rectification does not involve correcting alleged errors of judgment and must be based on mistakes apparent from the record, which was not the case here. Case-Laws Central Excise Mon, 21 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109754