2013 (4) TMI 504

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....y: Shri Prakash Shah, Adv. Per: S.S. Kang: Heard both sides. 2. The Revenue filed this appeal against the impugned order whereby the rubberized tyre cord fabric manufactured by the respondent is held to be classifiable under Heading 59.06 of the Tariff. The Revenue is challenging the classification of the product on the ground that the same is classifiable under Heading 59.02 of the Tarif....

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....h tenacity yarns of nylon or other polyamides, polyesters or viscose rayon, while the weft, widely-space and intended solely to hold the wrap in place, may consist of other yarns. For the description of high tenacity yarn, see Notes 6 to Section XI     The heading does not cover other woven fabrics used in the manufacture of tyres nor fabrics of yarns which do not meet the specif....

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....nufacture of tyre cord fabrics and these processes cannot be treated as forming part of the manufacture of tyre cord fabrics or as processes incidental or ancillary to manufacture of tyre cord fabrics. Instead, they are processes involved in the manufacture of tyres or other products. Accordingly, tyre cord fabrics subjected to these processes should be treated as falling outside the scope of head....