TMI Blog1998 (7) TMI 230X X X X Extracts X X X X X X X X Extracts X X X X ..... s in all these appeals, therefore, they are being considered one after another. Appeal No. E/Stay/888/98 E/1307/98 : 2. To hear this appeal, appellants are required to deposit an amount of Rs. 1,40,93,760/- as confirmed in order-in-original No. 1/Commr.Goa/CX/98, dated 20-2-1998. Since the matter lies on a short compass and a number of decisions on the same subject exist by various Benches of the Tribunal, therefore by common consent, we waive this pre-deposit and stay the recovery thereof and proceed to consider the appeal on merits itself. 3. Heard learned Senior Advocate Shri Joseph Vellapally, Sr. Advocate and Shri Raju K. Lukose, Advocate for appellants and Shri R. Victor Thiagaraj, learned SDR, and Shri S. Kannan, learned JDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding the matter not being res integra and the decisions cited above, for the purpose of these 19 appeals, hence he does not press any other arguments as contained in the grounds of these appeals, including any other classification or whether the goods are marketable and therefore dutiable or otherwise. He was at pains to clarify that these submissions are not pressed only in all these appeals. He further submitted that though there is another circular by the CBEC issued as later as 23-1-1998, as is held in the case of Poulose and Mathen v. C.C.E. reported in 1997 (90) E.L.T. 264 (S.C.), wherein the Hon ble Apex Court has said that in such cases earlier circular would apply. 5. Heard learned SDR and JDR. They submitted that vide F.No. 59/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that Heading 59.06 does not apply to plates, sheets or strip of cellular rubber, combined with textile fabric where the textile fabric is present merely for reinforcing purposes (Chapter 40) or textile product of Heading No. 58.10 and argued that in the case of tyre cord fabrics dipped or rubberised, the textile fabric is present merely for reinforcing, as the rest of the work is normally done by the rubberised element. Therefore this note would also exclude the product from 59.06. 6. Learned SDR further submitted that since the aforesaid circular of 1998 of the Board is not in accordance with the aforesaid decisions of the Hon ble Tribunal cited by learned Sr. Counsel, therefore, the matter deserves to be placed before a Larger Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not led any ground to show that these decisions could be distinguished on facts with the present appeals under consideration. Therefore, we respectfully apply the ratio of the said three decisions and hold that Dipped Tyre Cord Fabrics/Rubberised/Calendered Tyre Cord Fabrics would be classifiable under Heading 59.05 (now 59.06). We further order that the duty demand, if any, on applying such classification may be redetermined by the jurisdictional Commissioner according to law. Accordingly we set aside the impugned order-in-original dated 20-2-1998 and the appeal succeeds accordingly. (ii) Appeal No. E/492/98 : 9. This appeal arises from Order-in-Original No. 11/Commr. Goa/CX/97, dated 31-10-1997 and the entire duty and penalty amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 04-415/98, dated 21-5-1998. In view of the discussions in the aforesaid appeals, and as the products involved are the same, we therefore arrive at the same conclusion and hold that the products are classifiable under Heading 59.05 (now 59.06). We also order that duty demand, if any, on such classification may be redetermined by the jurisdictional Commissioner according to law. Accordingly, we set aside the impugned order-in-original dated 15-12-1997 and the appeals succeed accordingly. (v) Appeal No. 62, 63/98 : 12. These appeals arise out of order-in-original No. 5/97, dated 25-9-1997, wherein the Commissioner (Adjudication) has classified the said product under 59.05 (now 59.06) and dropped the demands. In this case, learned Senior Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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