2004 (5) TMI 469

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....for the Appellant. Shri Sudhir Malhotra, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In these two appeals filed by Revenue, the issue involved is whether Grey cotton canvas cloth and grey cotton tyre cord fabric is classifiable under Chapter 52 of the Schedule to the Central Excise Tariff Act or under Sub-heading 5911.90 of the Tariff. 2. We heard Shri ....

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....ot pressed by M/s. Simplex Mills Co. Ltd.; that the Revenue's appeal against the Larger Bench decision in M/s. Jyoti Overseas case has been admitted by the Supreme Court. He, however, fairly mentioned that no stay has been granted by the Supreme Court. He finally submitted that the Central Board of Excise & Customs has issued an Order No. 48/2/97-CX., dated 17-4-97 under Section 37B of the Central....

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....asised that the impugned goods are not 'in-ready to use' condition and, therefore, neither these are textile products nor articles covered under Heading 59.11. 4. We have considered the submissions of both the sides. The Larger Bench of the Tribunal in the case of Jyoti Overseas Ltd. has held that the grey cotton fabric manufactured in running length and not subjected to further processing....