C.C.E. Vs. J.K. Industries Ltd.

C.C.E. vs J.K. Industries Ltd.

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided Jan 25, 2005

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Citation: sooperkanoon.com/37840
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, Vice, M T K.C.
Decided On: Jan 25, 2005
Subject: Excise

Case Summary

AI-generated summary - not the official court judgment text.

Excise

Key legal issue: Excise

Parties & Advocates

Appellant / Petitioner

C.C.E.

Respondent

J.K. Industries Ltd.

Excerpt

2. revenue filed these appeals against the orders-in-appeal whereby the commissioner (appeals) that dipped rubberized tyre cord fabric is classifiable under sub-heading 59.06 of the central excise tariff act.3. we find that this issue is now settled by the larger bench of the tribunal in the case of cce, bangalore v. vikarat tyres ltd. and anr., vide final order no. 13 to 16/05-nba dated 6.1.2005 where it is held that the goods in question are classifiable under heading 5906 of the central excise tariff act and not under heading 5902 of the ceta. in view of the above decision, we find no merit in these appeals and the same are rejected.

Full Judgment

2. Revenue filed these appeals against the Orders-in-appeal whereby the Commissioner (Appeals) that dipped rubberized tyre cord fabric is classifiable under sub-heading 59.06 of the Central Excise Tariff Act.

3. We find that this issue is now settled by the Larger Bench of the Tribunal in the case of CCE, Bangalore v. Vikarat Tyres Ltd. and Anr., vide Final Order No. 13 to 16/05-NBA dated 6.1.2005 where it is held that the goods in question are classifiable under heading 5906 of the Central Excise Tariff Act and not under heading 5902 of the CETA. In view of the above decision, we find no merit in these appeals and the same are rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties C.C.E. vs J.K. Industries Ltd. Same Subject Excise Same Judge S Kang, Vice, M T K.C.