1999 (3) TMI 153

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.... [Order per : P.C. Jain, Vice President]. -  Matter called. In this appeal of Revenue, we are concerned with classification of a fabric described as "leader liner cloth" which is attached to tyre cord fabric and which is used to lead the tyre cord fabrics in the manufacture of tyres. 2. The respondents themselves in their submissions dated 4-9-1998 before the Tribunal had given ....

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.... tenacity artificial filament yarn and it is not subject to any process. 2. Lower Appellate Authority has classified the product under Tariff Heading 54.08 on the ground that this fabric is not directly used in the manufacture of tyres and therefore it has no industrial purpose. In other words, the lower appellate authority also admits that it is indirectly used in the manufacture of tyres....