https://www.taxtmi.com/caselaws?id=80495 Cotton content must predominate in weight for a product to fall under the cotton fabrics tariff entry; where cotton was only 12.5%, the product was classified under the residuary tariff item. A communication that merely disputes the duty classification and seeks review or rectification does not amount to a refund claim unless it expressly seeks refund. For limitation under the refund provision, only the formal refund application was relevant, so the refund period was restricted to six months before that claim. en-us Thu, 08 Feb 1990 00:00:00 +0530 Fri, 17 Jun 2011 12:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80495 Cotton content must predominate in weight for a product to fall under the cotton fabrics tariff entry; where cotton was only 12.5%, the product was classified under the residuary tariff item. A communication that merely disputes the duty classification and seeks review or rectification does not amount to a refund claim unless it expressly seeks refund. For limitation under the refund provision, only the formal refund application was relevant, so the refund period was restricted to six months before that claim. Case-Laws Central Excise Thu, 08 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80495