TaxTMI 
TaxTMI 
2004 (7) TMI 433
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....der and the certificate from the Registrar of Companies. In view of the evidence produced permission is granted to change the cause title from Vikrant Tyres Ltd. to 'J.K. Industries Limited, Vikrant Tyre Plant-I'. 2. The appeal of the Revenue filed against J.K. Industries Ltd. and Falcon Tyres Ltd. pertains to common issue with regard to classification of the item, Rubberised Nylon Tyre Cord Fabric (RNTCF) and as to whether the same is required to be classified as claimed by the Department under 5902 of the Central Excise Tariff or as claimed by the parties under Heading 5906. The Commissioner in the impugned order has noted the following Tribunal judgments :- "(i) Vikrant Tyres - 1997 (90) E.L.T. 178 (T) (ii) ....
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.... was not referred to the Larger Bench. Ld. SDR pointed out that the matter may be referred to Larger Bench to resolve the dispute. 4. We have heard ld. Senior Advocate, Shri Ravinder Narain for the respondents M/s. J.K. Industries Ltd. and Shri G. Shivadass, learned Advocate for M/s. Falcon Tyres Ltd. 5. Ld. Senior Counsel pointed out that the Tribunal in the case of Good Year (I) Ltd. and South Asia Tyres Ltd. has not meticulously considered the arguments of the assessee that the process carried out by them of dipping the item in resorcinol solution applying rubber compound and thereafter calendering would not bring into existence new goods, the same are not marketable and the test of marketability has not been applied. He ....
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....rabhai Enterprises [1989 (43) E.L.T. 214 (S.C.)] and Parle Products [1994 (74) E.L.T. 492]. The next contention raised by ld. Counsel is that the HSN Note itself clearly recognises under Heading 5906 for classifying the item if it has under gone a process of calendering in Clause (c) of Heading 5906 in Page 818. He submits that Good Year (India) Ltd. and South Asia Tyres Ltd. has not looked into this aspect of the matter and have committed an error in giving the judgment for classification of the item under 5902 even when calendering has been done and such process will not attract Heading 5902. He also refers to judgment under 5902 which clearly refers to tyre cord fabric whether or not dipped or impregnated with rubber or plastics. It has ....
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....rder of the Commissioner (Appeals) which has dealt with their arguments. It is his submission that the Revenue has no case in the matter and the issue can be decided without reference to the Larger Bench. 7. On a careful consideration of the submission, we are in total agreement with ld. Senior Counsel and ld. Advocate, Shri Shivadass that the Bench in the case of Good Year (I) Ltd. and South Asia Tyres Ltd. has not meticulously examined the provisions of HSN Notes both under 5902 and 5906. The aspect pertaining to the duty paid tyre cord when dipped in resorcinol solution applying rubber compound not bringing any new goods under 5902 has not been considered. The Tribunal in the cases referred to by Commissioner (Appeals) has clearl....