https://www.taxtmi.com/caselaws?id=90261 Book-binding cloth manufactured with glue and starch, and found on chemical testing to be a coated fabric, was treated as classifiable under Chapter sub-heading 5901.10 rather than 5206.31. The decisive factor was the expert finding that the product was coated, making the coating process legally relevant for tariff classification. On limitation, the absence of disclosure in the classification list of the backfilling process and the use of glue and starch was treated as suppression, and the demand was therefore held to be within time. The lower authorities' order was affirmed on both classification and limitation. en-us Mon, 11 Jan 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90261 Book-binding cloth manufactured with glue and starch, and found on chemical testing to be a coated fabric, was treated as classifiable under Chapter sub-heading 5901.10 rather than 5206.31. The decisive factor was the expert finding that the product was coated, making the coating process legally relevant for tariff classification. On limitation, the absence of disclosure in the classification list of the backfilling process and the use of glue and starch was treated as suppression, and the demand was therefore held to be within time. The lower authorities' order was affirmed on both classification and limitation. Case-Laws Central Excise Mon, 11 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90261