https://www.taxtmi.com/caselaws?id=72401 Tariff Item 18E applies to yarn containing two or more specified fibres where the prescribed power-assisted process is ordinarily carried on; the fibres need not have been spun together at the initial stage. Doubling, twisting and braiding do not remove composite asbestos yarn from that entry where it contains asbestos with viscose staple fibre, cotton yarn or metal reinforcement. Duty quantification cannot rest on a cost-based percentage applied as a weight-based percentage, erroneous production figures, unavailable test reports or unreliable sample-based calculations. Penalty cannot survive a fundamentally defective duty computation. A demand is time-barred where the department already knew of the manufacture and the limitation period expired before the later invoked rule took effect. Re-testing is a procedural safeguard, although its denial requires demonstrated prejudice. en-us Wed, 08 May 1985 00:00:00 +0530 Thu, 19 May 2011 12:26:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72401 Tariff Item 18E applies to yarn containing two or more specified fibres where the prescribed power-assisted process is ordinarily carried on; the fibres need not have been spun together at the initial stage. Doubling, twisting and braiding do not remove composite asbestos yarn from that entry where it contains asbestos with viscose staple fibre, cotton yarn or metal reinforcement. Duty quantification cannot rest on a cost-based percentage applied as a weight-based percentage, erroneous production figures, unavailable test reports or unreliable sample-based calculations. Penalty cannot survive a fundamentally defective duty computation. A demand is time-barred where the department already knew of the manufacture and the limitation period expired before the later invoked rule took effect. Re-testing is a procedural safeguard, although its denial requires demonstrated prejudice. Case-Laws Central Excise Wed, 08 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72401