2015 (9) TMI 1152

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..... B. Sunita Rao, Adv., Mr. B. Krishna Prasad, Adv. For the Respondent : Mr. K. V. Mohan, Adv., Mr. K. R. Nambiar, Adv. ORDER The respondent-assessee herein filed classification/ declaration for two products viz., (1) Dipped Tyre Cord Warp Sheet and (2) Rubberised Tyre Cord Warp Sheet. It had earlier claimed the classification for these two items under Chapter Heading 5902.10 of the Central Excis .....

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..... . MRF Ltd.' [2005 (180) ELT 145(SC)]. We find that the aforesaid observations of the CESTAT are incorrect inasmuch as this Court in MRF case (supra) had remitted the case back to the Commissioner and had not decided the appeal in favour of the assessee. Be that as it may, we are of the opinion that in the instant case, it is not even necessary to remit the case back because of the reason that .....

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