https://www.taxtmi.com/caselaws?id=86553 Industrial fabric used exclusively as the base material for flame-proof conveyor belts was held classifiable under Chapter Heading 5909.00, because the more specific tariff description prevails over a general heading. However, extended limitation under Section 11A was not justified since the department knew the manufacturing process and the goods, and the later classification list did not establish suppression or wilful misstatement with intent to evade duty. Penalty was reconsidered and reduced, with the assessee obtaining only limited relief on that aspect. en-us Wed, 15 Jan 1997 00:00:00 +0530 Thu, 25 Aug 2011 15:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86553 Industrial fabric used exclusively as the base material for flame-proof conveyor belts was held classifiable under Chapter Heading 5909.00, because the more specific tariff description prevails over a general heading. However, extended limitation under Section 11A was not justified since the department knew the manufacturing process and the goods, and the later classification list did not establish suppression or wilful misstatement with intent to evade duty. Penalty was reconsidered and reduced, with the assessee obtaining only limited relief on that aspect. Case-Laws Central Excise Wed, 15 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86553