Premier Tyres Ltd. vs Collector Of Central Excise

The Supreme Court analyzed the classification of tyre cord warp sheets under the Central Excise Tariff, specifically whether they fall under Tariff Item 22(1)(b) or Entry 16A(2). The Court held that the Tribunal incorrectly applied the precedent set in C.C.E., Hyderabad v. Fenoplast (P) Ltd., emphasizing that the predominant material must be assessed accurately. The Court set aside the Tribunal's order and remitted the matter for fresh consideration, allowing the appeal.