Comm. of Central Excise & Customs, Aurangabad. Vs. M/S Ceat Ltd., Nasik [2005] Insc 105 (17 February 2005)
S.N. Variava, Dr. Ar. Lakshmanan & S.H. Kapadia Kapadia, J.
For the reasons given in our decision in Commissioner of Central Excise v. M.R.F. Ltd. reported in [2005 (1) Scale 554], this Civil Appeal filed by the department relating to classification of Rubberised Tyre Cord Fabric is dismissed, with no order as to costs.