COMMNR. OF CENTRAL EXCISE & CUSTOMS 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, referencing its earlier decision in Commissioner of Central Excise v. M.R.F. Ltd. The Court upheld the classification determined in the previous case, indicating that the legal principles established therein were applicable. Consequently, no costs were awarded in this matter.