https://www.taxtmi.com/caselaws?id=230268 Rubberized tyre cord fabric is classified under Heading 59.06 of the Central Excise Tariff Act, 1985, not under Heading 59.02. The text states that Heading 59.02 covers tyre cord fabric, including dipped or impregnated fabric, while further rubberizing or coating is a post-manufacture process and not part of the manufacture of tyre cord fabric. It also notes that the issue had already been settled by the Larger Bench and the Supreme Court, making the controversy no longer res integra. The classification adopted in the impugned order was therefore upheld and the Revenue's challenge failed. en-us Fri, 16 Mar 2012 00:00:00 +0530 Wed, 24 Apr 2013 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=230268 Rubberized tyre cord fabric is classified under Heading 59.06 of the Central Excise Tariff Act, 1985, not under Heading 59.02. The text states that Heading 59.02 covers tyre cord fabric, including dipped or impregnated fabric, while further rubberizing or coating is a post-manufacture process and not part of the manufacture of tyre cord fabric. It also notes that the issue had already been settled by the Larger Bench and the Supreme Court, making the controversy no longer res integra. The classification adopted in the impugned order was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Fri, 16 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=230268