https://www.taxtmi.com/caselaws?id=72367 The Tribunal allowed the appeal, setting aside the demand for duty and penalty related to it. They classified the finished tarpaulin as cotton fabric under Item 19 of the Central Excise Tariff, aligning with decisions of the Gujarat and Bombay High Courts. The appropriation of security amounts towards the seized goods' value was also revoked. en-us Tue, 10 Jun 1986 00:00:00 +0530 Wed, 18 May 2011 18:05:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72367 The Tribunal allowed the appeal, setting aside the demand for duty and penalty related to it. They classified the finished tarpaulin as cotton fabric under Item 19 of the Central Excise Tariff, aligning with decisions of the Gujarat and Bombay High Courts. The appropriation of security amounts towards the seized goods' value was also revoked. Case-Laws Central Excise Tue, 10 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72367