2005 INSC 0173 SUPREME COURT OF INDIA Commissioner of Central Excise and Customs, Aurangabad Vs. M/s. Ceat Limited, Nasik C.A.No.6971 of 1999 (S.N.Variava and Dr.A.R.Lakshmanan JJ.) 17.02.2005 JUDGMENT S.H. Kapadia, J. 1. For the reasons given in our decision in Commissioner of Central Excise vs. M.R.F. Ltd, reported in1 this Civil Appeal filed by the department relating to classification of Rubberised Tyre Cord Fabric is dismissed, with no order as to costs. 1(2005(1) SCALE 554) 1 SpotLaw