https://www.taxtmi.com/caselaws?id=86116 Goods manufactured as PVC-impregnated or coated industrial fabrics were held to fall within the extended ambit of erstwhile Tariff Item 19(iii), because the character of the finished product under the old tariff scheme was decisive and the residuary Tariff Item 68 was not applicable. The earlier classification order had attained finality, so the assessee could not reopen the same classification dispute on the same facts and legal basis. On that footing, the refund claims were held time-barred and not maintainable, and the departmental appeals succeeded. en-us Fri, 14 Jun 1996 00:00:00 +0530 Wed, 10 Aug 2011 13:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86116 Goods manufactured as PVC-impregnated or coated industrial fabrics were held to fall within the extended ambit of erstwhile Tariff Item 19(iii), because the character of the finished product under the old tariff scheme was decisive and the residuary Tariff Item 68 was not applicable. The earlier classification order had attained finality, so the assessee could not reopen the same classification dispute on the same facts and legal basis. On that footing, the refund claims were held time-barred and not maintainable, and the departmental appeals succeeded. Case-Laws Central Excise Fri, 14 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86116