PREMIER TYRES LTD. Vs. COLLECTOR OF CENTRAL EXCISE

JUDGEMENT

(1.) The appellant before us is engaged in the manufacture of tyres and in the course of their business they purchased tyre cord warpsheets which are dipped in resorcinol formaldehyde latex solution and then dried. The question is whether this item will fall within Tariff Item 22(1){b) or whether it falls under Entry 16-A(2).

(2.) Entry 22 reads as follows:

(3.) Entry 16-A(2) reads as follows: