https://www.taxtmi.com/caselaws?id=89611 Adhesive coated fabrics described as textile products suitable for industrial use were classifiable under Heading 5909.00 rather than the residuary Heading 5906.90, because the goods matched the specific industrial-use entry and were not excluded by Chapter Note 6; the department's prior approval and its own circular supported that classification. The extended limitation period under Section 11A was also not sustainable, as the assessee had disclosed the goods as for industrial use, the department knew the assessee was a job worker and had access to raw-material details, and non-disclosure of the precise end-use industry did not amount to suppression of facts. The departmental demand therefore failed. en-us Wed, 14 Oct 1998 00:00:00 +0530 Wed, 28 Sep 2011 14:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89611 Adhesive coated fabrics described as textile products suitable for industrial use were classifiable under Heading 5909.00 rather than the residuary Heading 5906.90, because the goods matched the specific industrial-use entry and were not excluded by Chapter Note 6; the department's prior approval and its own circular supported that classification. The extended limitation period under Section 11A was also not sustainable, as the assessee had disclosed the goods as for industrial use, the department knew the assessee was a job worker and had access to raw-material details, and non-disclosure of the precise end-use industry did not amount to suppression of facts. The departmental demand therefore failed. Case-Laws Central Excise Wed, 14 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89611