Comm.Of Central Excise & ... vs M/S Ceat Ltd., Nasik

The Supreme Court dismissed the Civil Appeal filed by the department regarding the classification of Rubberised Tyre Cord Fabric, affirming the decision in Commissioner of Central Excise v. M.R.F. Ltd. The Court held that the classification was correctly determined in the earlier case, thereby maintaining the legal principles established therein. No costs were awarded in this dismissal.