https://www.taxtmi.com/caselaws?id=112329 Rubberised nylon tyre cord fabric processed by dipping in resorcinol solution, applying rubber compound and calendering was the subject of a tariff classification dispute under Heading 5902 versus Heading 5906 of the Central Excise Tariff. The text notes conflicting Tribunal views on whether calendering shifted the product to Heading 5906 or whether the process left it classifiable under Heading 5902, with HSN Notes considered relevant but not conclusively applied. Because of this divergence, the classification issue was not finally decided and was referred to a Larger Bench for authoritative determination. en-us Fri, 02 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 16:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112329 Rubberised nylon tyre cord fabric processed by dipping in resorcinol solution, applying rubber compound and calendering was the subject of a tariff classification dispute under Heading 5902 versus Heading 5906 of the Central Excise Tariff. The text notes conflicting Tribunal views on whether calendering shifted the product to Heading 5906 or whether the process left it classifiable under Heading 5902, with HSN Notes considered relevant but not conclusively applied. Because of this divergence, the classification issue was not finally decided and was referred to a Larger Bench for authoritative determination. Case-Laws Central Excise Fri, 02 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112329