https://www.taxtmi.com/caselaws?id=74987 Doubled or twisted yarn made from duty-paid spun yarns was treated as manufacture, but classification depended on the constituent fibres and the predominance test rather than a single uniform tariff treatment. Where non-cellulosic yarn predominated, the product fell under the specific tariff entry; where it did not, it fell under the residuary item. Duty already paid under the same tariff entry could be set off, and no further demand survived for varieties correctly classifiable under the residuary heading. On limitation, full disclosure in classification lists and departmental knowledge negatived suppression or wilful mis-statement, so the extended period was unavailable. Earlier demands were time-barred, and later demands could be enforced only within the normal limitation period. en-us Wed, 25 Jan 1984 00:00:00 +0530 Mon, 13 Jun 2011 17:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74987 Doubled or twisted yarn made from duty-paid spun yarns was treated as manufacture, but classification depended on the constituent fibres and the predominance test rather than a single uniform tariff treatment. Where non-cellulosic yarn predominated, the product fell under the specific tariff entry; where it did not, it fell under the residuary item. Duty already paid under the same tariff entry could be set off, and no further demand survived for varieties correctly classifiable under the residuary heading. On limitation, full disclosure in classification lists and departmental knowledge negatived suppression or wilful mis-statement, so the extended period was unavailable. Earlier demands were time-barred, and later demands could be enforced only within the normal limitation period. Case-Laws Central Excise Wed, 25 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74987