https://www.taxtmi.com/caselaws?id=90494 The Appellate Tribunal CEGAT, New Delhi upheld duty liability on resin impregnated cotton fabrics used in manufacturing laminates by M/s. Pratap Rajasthan Copper Foils & Laminates. The Tribunal ruled that the fabrics were classifiable under Item No. 19(III) of the Central Excise Tariff, emphasizing that marketability, not actual marketing, determined duty imposition. They distinguished the case from previous judgments and denied the appeal, maintaining duty liability. However, they noted the possibility of extending Modvat credit to the appellants if eligible, independent of duty payment obligations, subject to verification and relevant laws. en-us Tue, 02 Jun 1998 00:00:00 +0530 Fri, 07 Oct 2011 17:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90494 The Appellate Tribunal CEGAT, New Delhi upheld duty liability on resin impregnated cotton fabrics used in manufacturing laminates by M/s. Pratap Rajasthan Copper Foils & Laminates. The Tribunal ruled that the fabrics were classifiable under Item No. 19(III) of the Central Excise Tariff, emphasizing that marketability, not actual marketing, determined duty imposition. They distinguished the case from previous judgments and denied the appeal, maintaining duty liability. However, they noted the possibility of extending Modvat credit to the appellants if eligible, independent of duty payment obligations, subject to verification and relevant laws. Case-Laws Central Excise Tue, 02 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90494