TMI Blog2015 (9) TMI 1152X X X X Extracts X X X X X X X X Extracts X X X X ..... overed by the judgment of the Tribunal in 'MRF Ltd. v. CCE, Goa & Chennai' [1998 (7) TMI 230 - CEGAT, MADRAS] - CESTAT upheld the order observing that the aforesaid judgment of the Tribunal has been upheld by this court in 'CCE, Goa & Chennai v. MRF Ltd.' [2005 (1) TMI 110 - SUPREME COURT OF INDIA]. - Held that:- observations of the CESTAT are incorrect inasmuch as this Court in MRF case (supra) h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent-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 Excise Tariff Act. However, it was reclassified under Chapter Heading 4005.90. The assessing authority classified the first item under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt 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 the classification as made by the Department has been accepted by the assessee and the assessee is even paying the duty on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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