TMI Blog2008 (9) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioners and others including the CDR to send other officers who are in Delhi to assist the Bench but, they have not shown any response. We are now constrained to direct the Assistant Registrar to send a copy of this Misc. Order to the Chairman of the CBEC and the Revenue Secretary to look into this matter and give direction to the CDR to send enough DRs to this Bench for carrying on the day to day work. The Bangalore Bench has been seriously hampered without the assistance from the Revenue. We also notice that the Special Counsels do not take interest and do not come and argue the matter. We request the Chairman to impress upon the Special Counsels especially retired Officers to maintain the decorum of the Court and to address the Court with dignity and due respect. 2. The learned Special Counsel has relied on many case laws to urge that such remarks should not have been made without following the Principles of Natural Justice. There is a request for expunction of the said remarks. 3. On a very careful consideration of the matter, we are of the view that the remarks in Para 5 are general in nature and were made out of anguish in the context of repeated adjournments of hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment, in the assessees own and a similar case has filed a Reference Application in the Hon ble High Court of Andhra Pradesh. 2. That the Central Excise Tariff Heading No. 5902 refers to only tyre cord fabrics which are used in the manufacturing of tyres whether processed or not, and whereas the Chapter sub-heading No. 5905 (5906) covers rubberized textile fabrics other than those of Heading No. 5902 fabrics. That thus the tyre cord fabric is distinctly classified in the Central Excise Tariff Act from that of rubberized textile fabrics. That as per the interpretative rules as given in the Schedule to the Central Excise Tariff Act, 1985, specific Chapter sub-heading takes precedence over a general heading. 3. That the Central Board of Excise and Customs vide letter No. F. 59/6/97-CX-I, dated 8-1-1998 has confirmed the classification and duty liability of rubberized tyre cord fabrics under Chapter Heading No. 5902 of the Central Excise Tariff Act, 1985 as processed tyre cord fabrics . 4. That the Notification No. 67/95 exempts payment of Basic Excise Duty on goods used for captive consumption, if the said goods are not used in the manufacture of exempted fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Government of India in the Ministry of Finance (Department of Revenue) No. 108/95-Central Excise, dated 28th August, 1995, which are exempt from the whole of duty of excise leviable thereon or are chargeable to Nil rate of duty. 7. It is clear from the Notification No. 67/95 that only Basic Excise Duty is exempted in respect of goods consumed captively provided the final products are dutiable. Additional Duty of Excise if any payable on the goods consumed captively has to be paid, as this not exempted by any notification. 8. In respect of Dipped Nylon Tyre Cord Fabric which is consumed captively in the manufacture of Animal Drawn Vehicle Tyres (Exempted from duty) the provision of Notification No. 67/95 will not be applicable to these goods. Therefore both Basic Excise Duty and Additional Duty of Excise have to be paid on these goods. 7.2 In the course of the hearing before the Tribunal, it was pointed out that the Commissioner, while deciding the classification of DNTCF under Chapter Heading 59.06, had followed the decisions of the Tribunal in the appellant's own case and also the case of CEAT Tyres. However, the Department filed appeals against the decisions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the same has attained finality and binding on both the parties. It was urged that the DTCWS is distinct, separate from Grey Tyre Cord Fabrics as known in the market. Therefore, the contention that there is no manufacture because grey tyre cord fabric and DTCWS fall under the same Tariff Entry cannot be accepted in the light of the decision of the Supreme Court in the case of Laminated Packings (P) Ltd. v. CCE - 1990 (49) E.L.T. 326 (S.C.). Further, the Special Counsel stated that DNTCF is also imported by tyre manufacturers like CEAT Ltd. and Apollo Tyres and it should settle the controversy once for all about the marketability of the product. 8. On a very careful consideration of the issue, we find that the Revenue s contention regarding the classification of Dipped Tyre Cord Warp Sheets (DTCWS) is correct in the light of the decision of the Mumbai Bench order dated 17-1-2007. Hence, DTCWS is classifiable under 5902. From the submissions of the Revenue and the impugned order, it is very clear that the impugned goods have indeed shelf life and are also purchased. There is evidence of import also. Hence, in our view, the goods are excisable and marketable. When it is used in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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