2009 (5) TMI 220

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....and M.N. Bharathi, Advocates, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per: Jyoti Balasundaram, Vice-President]. - Vide the impugned order, the Commissioner of Central Excise (Appeals) has held that rubberized tyre cord warp sheet of high tenacity yarn manufactured by the assessees falls for classification under Chapter Heading 59.02 of the First Schedule to t....

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....e light of Larger Bench decision in CCE, Bangalore v. Vikram Tyres Ltd., 2005 (179) E.L.T. 542 and the Apex Court's decision in CCE, Goa v. M.R.F. Ltd., 2005 (180) E.L.T. 145 (S.C.), we hold that the goods in question falls for classification under Chapter Heading 59.06. The goods falling under this chapter heading do not attract levy of Additional Excise Duty. The benefit of captive exemption in ....