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2015 (8) TMI 944 - SC - Central ExciseClassification of unprocessed and dipped nylon tyre cord fabric - Whether the respondent-assessee would be entitled to avail exemption from excise duty leviable under the Additional Duties of Excise (Goods of Special Importance) Act, 1957 - Held that:- CESTAT has, without discussing the facts of this case or analyzing the same, allowed the appeal of the respondent herein following the order of this Court in Commissioner of Central Excise, Goa and Chennai Vs. M.R.F. Ltd., Chennai [2005 (1) TMI 110 - SUPREME COURT OF INDIA], with the observation that the said judgment settles the matter of classification of dipped nylon tyre cord fabric under heading 5905 upto 16.3.1995 and under heading 5906 after the aforesaid date. - After going through the judgment in M.R.F. Ltd. (supra) Court finds that classification dispute was not decided and on the contrary for this very purpose the matter was remitted to the Commissioner - order of the Tribunal is set aside and the matter is remitted to the Commissioner for fresh consideration - Decided in favour of Revenue.
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