https://www.taxtmi.com/caselaws?id=88957 Where duty had already been paid on rubberised fabric trimmings under an undisputed tariff heading, a further demand could not be sustained without factual material supporting reclassification. The record did not justify shifting the goods to Tariff Heading 5905.20, and the unsupported finding that they were rags and chindies could not stand. The existing classification under Tariff Heading 5905.90 remained undisturbed, while the conclusion that the goods were not excisable as trimmings was set aside. en-us Tue, 12 Aug 1997 00:00:00 +0530 Thu, 22 Sep 2011 14:55:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88957 Where duty had already been paid on rubberised fabric trimmings under an undisputed tariff heading, a further demand could not be sustained without factual material supporting reclassification. The record did not justify shifting the goods to Tariff Heading 5905.20, and the unsupported finding that they were rags and chindies could not stand. The existing classification under Tariff Heading 5905.90 remained undisturbed, while the conclusion that the goods were not excisable as trimmings was set aside. Case-Laws Central Excise Tue, 12 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88957