https://www.taxtmi.com/caselaws?id=166152 The Tribunal upheld the classification of Cord Repair Fabric under Item 16A(2) of the Central Excises and Salt Act but reclassified Criss-Cross Patches and Pre-shaped Cord Fabrics under Item No. 68 CET. The excise authority was directed to grant relief to the appellants within two months. The decision emphasizes interpreting the Act's nomenclature for accurate classification of goods, considering their composition and manufacturing process. en-us Mon, 27 Jun 1983 00:00:00 +0530 Wed, 27 Aug 2014 11:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166152 The Tribunal upheld the classification of Cord Repair Fabric under Item 16A(2) of the Central Excises and Salt Act but reclassified Criss-Cross Patches and Pre-shaped Cord Fabrics under Item No. 68 CET. The excise authority was directed to grant relief to the appellants within two months. The decision emphasizes interpreting the Act's nomenclature for accurate classification of goods, considering their composition and manufacturing process. Case-Laws Central Excise Mon, 27 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166152