https://www.taxtmi.com/caselaws?id=49009 Tyre cord fabric that has undergone rubber coating and calendering falls outside Heading 5902 of the Central Excise Tariff because that heading covers tyre cord fabric only in its plain, dipped, or impregnated form. The HSN Notes indicate that dipping and impregnating are contemplated processes, but rubber coating and calendering are later operations directed towards tyre manufacture and occur after the tyre cord fabric is already complete. Such post-manufacture processing is not incidental or ancillary to classification under Heading 5902. The issue was therefore answered in favour of the assessees. en-us Thu, 06 Jan 2005 00:00:00 +0530 Mon, 09 Aug 2010 10:13:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49009 Tyre cord fabric that has undergone rubber coating and calendering falls outside Heading 5902 of the Central Excise Tariff because that heading covers tyre cord fabric only in its plain, dipped, or impregnated form. The HSN Notes indicate that dipping and impregnating are contemplated processes, but rubber coating and calendering are later operations directed towards tyre manufacture and occur after the tyre cord fabric is already complete. Such post-manufacture processing is not incidental or ancillary to classification under Heading 5902. The issue was therefore answered in favour of the assessees. Case-Laws Central Excise Thu, 06 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49009