https://www.taxtmi.com/caselaws?id=86026 The case involved the classification of calendered fabric coated with rubber under Tariff headings. The appellants claimed classification under Heading 4006.90/4005.00, while the Department sought classification under 5905.10/5905.20. The Assistant Collector and Collector (Appeals) classified the fabric under Heading 59.05. The appellants argued for classification under Chapter 40 based on usage. The Ministry and Tribunal upheld the classification under Chapter 59. The Tribunal affirmed that the demand for duty prior to the show cause notice was valid, and the change in classification was done following due process of law, as per the Ministry's Notification under Section 11C. en-us Tue, 05 Nov 1996 00:00:00 +0530 Tue, 09 Aug 2011 16:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86026 The case involved the classification of calendered fabric coated with rubber under Tariff headings. The appellants claimed classification under Heading 4006.90/4005.00, while the Department sought classification under 5905.10/5905.20. The Assistant Collector and Collector (Appeals) classified the fabric under Heading 59.05. The appellants argued for classification under Chapter 40 based on usage. The Ministry and Tribunal upheld the classification under Chapter 59. The Tribunal affirmed that the demand for duty prior to the show cause notice was valid, and the change in classification was done following due process of law, as per the Ministry's Notification under Section 11C. Case-Laws Central Excise Tue, 05 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86026