https://www.taxtmi.com/caselaws?id=166150 The majority order classified the Company's PVC Conveyor Belting under Tariff Item No. 68, rejecting the Excise Authorities' classification under Tariff Item No. 19. The Tribunal emphasized that the product could not be considered cotton fabric as per Tariff Item No. 19 and directed the Revenue authorities to allow consequential relief within two months. Conversely, the dissenting order argued that the belting fell under Tariff Item No. 19 (III) due to the composition of the base fabric. The case underscores the significance of manufacturing processes and trade parlance in tariff classification disputes. en-us Sat, 21 May 1983 00:00:00 +0530 Wed, 27 Aug 2014 11:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166150 The majority order classified the Company's PVC Conveyor Belting under Tariff Item No. 68, rejecting the Excise Authorities' classification under Tariff Item No. 19. The Tribunal emphasized that the product could not be considered cotton fabric as per Tariff Item No. 19 and directed the Revenue authorities to allow consequential relief within two months. Conversely, the dissenting order argued that the belting fell under Tariff Item No. 19 (III) due to the composition of the base fabric. The case underscores the significance of manufacturing processes and trade parlance in tariff classification disputes. Case-Laws Central Excise Sat, 21 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166150