https://www.taxtmi.com/caselaws?id=72174 The Tribunal upheld the Collector's decision to classify flocked fabrics based on the finished fabric's composition, imposing duty under Sub-item (1A) for fabrics containing 30% or more of non-cellulosic fiber/yarn. It determined that plain flocked fabrics could not be treated as printed fabrics due to the lack of ornamental design. The penalty imposed was reduced from Rs. 10 lakhs to Rs. 1 lakh, considering the duty evasion amount. The majority judgment directed the Collector to reassess duty liability treating flocked fabrics as printed fabrics, while the minority upheld the original classification but agreed on the penalty reduction. en-us Thu, 09 Jan 1986 00:00:00 +0530 Thu, 12 May 2011 18:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72174 The Tribunal upheld the Collector's decision to classify flocked fabrics based on the finished fabric's composition, imposing duty under Sub-item (1A) for fabrics containing 30% or more of non-cellulosic fiber/yarn. It determined that plain flocked fabrics could not be treated as printed fabrics due to the lack of ornamental design. The penalty imposed was reduced from Rs. 10 lakhs to Rs. 1 lakh, considering the duty evasion amount. The majority judgment directed the Collector to reassess duty liability treating flocked fabrics as printed fabrics, while the minority upheld the original classification but agreed on the penalty reduction. Case-Laws Central Excise Thu, 09 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72174