1999 (3) TMI 199 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai settled the issue of classification of nylon/rayon tyrecord fabric subject to rubberisation known as calendering. The processed tyrecord fabrics fall under Chapter Heading 52 and attract basic duty of 20% ad valorem and additional duty of 12% ad valorem. The Tribunal allowed the appeal, classified the product under Heading 59.05 (now 59.06), and directed redetermination of duty demand. The order imposing penalty was set aside, and the question of limitation was not considered due to the appeal being allowed on merits.