https://www.taxtmi.com/caselaws?id=113504 The Tribunal rejected the Revenue's appeals regarding the classification of grey cotton canvas cloth and grey cotton tyre cord fabric, upholding the classification under Chapter 52 as done by the Commissioner (Appeals). The Tribunal cited the decision in Jyoti Overseas Ltd., emphasizing that the goods, in their unprocessed state, should be classified under Heading 52.07, not 59.11. It criticized the earlier decision in Simplex Mills Co. and concluded that it did not lay down the correct law. The appeals were rejected, and cross-objections were disposed of accordingly. en-us Tue, 25 May 2004 00:00:00 +0530 Sat, 05 May 2012 15:55:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113504 The Tribunal rejected the Revenue's appeals regarding the classification of grey cotton canvas cloth and grey cotton tyre cord fabric, upholding the classification under Chapter 52 as done by the Commissioner (Appeals). The Tribunal cited the decision in Jyoti Overseas Ltd., emphasizing that the goods, in their unprocessed state, should be classified under Heading 52.07, not 59.11. It criticized the earlier decision in Simplex Mills Co. and concluded that it did not lay down the correct law. The appeals were rejected, and cross-objections were disposed of accordingly. Case-Laws Central Excise Tue, 25 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113504