Commissioner of Central Excise and Customs, Aurangabad Vs. M/s. Ceat Ltd., Nasik
EmailAppeal: Civil Appeal No. 6971 of 1999
(From the Judgment and Order dated 5.4.99 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai in A.No. E/167-R/99-Bom. in F.O. Nos.C-1/504-505/WZB of 1999)
(From the Judgment and Order dated 5.4.99 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai in A.No. E/167-R/99-Bom. in F.O. Nos.C-1/504-505/WZB of 1999)
Petitioner: Commissioner of Central Excise and Customs, Aurangabad
Respondent: M/s. Ceat Ltd., Nasik
Apeal: Civil Appeal No. 6971 of 1999
(From the Judgment and Order dated 5.4.99 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai in A.No. E/167-R/99-Bom. in F.O. Nos.C-1/504-505/WZB of 1999)
(From the Judgment and Order dated 5.4.99 of the Central Excise, Customs and Gold (Control) Appellate Tribunal, West Regional Bench at Mumbai in A.No. E/167-R/99-Bom. in F.O. Nos.C-1/504-505/WZB of 1999)
Judges: S.N. VARIAVA, DR. AR. LAKSHMANAN & S.H. KAPADIA, JJ.
Date of Judgment: Feb 17, 2005
Appearances:
Mr. R. Mohan, Additional Solicitor General, Mr. Rajiv Dutta, Senior Advocate, Mr. Hemant Sharma, Mr. P. Parmeswaran and Mr. B. Krishna Prasad, Advocates with them for the Appellant.
Mr. Ravinder Narain, Mr. Sonu Bhatnagar, Mr. Ajay Aggarwal and Mr. Rajan Narain, Advocates for the Respondent.
Mr. Ravinder Narain, Mr. Sonu Bhatnagar, Mr. Ajay Aggarwal and Mr. Rajan Narain, Advocates for the Respondent.
Cases Reffered:
1. Commissioner of Central Excise v. M.R.F. Ltd. (JT 2005 (1) SC 431) (Para 1)
JUDGEMENT:
Kapadia, J.
1. For the reasons given in our decision in Commissioner of Central Excise v. M.R.F. Ltd.1 this civil appeal filed by the department relating to classification of rubberised tyre cord fabric is dismissed, with no order as to costs.
1. For the reasons given in our decision in Commissioner of Central Excise v. M.R.F. Ltd.1 this civil appeal filed by the department relating to classification of rubberised tyre cord fabric is dismissed, with no order as to costs.
