https://www.taxtmi.com/caselaws?id=90898 Calendered nylon/rayon tyrecord fabric was treated as covered by the settled Tribunal view on similar tyrecord fabrics and classified under Heading 59.05, now 59.06, rather than the heading adopted in the demand. The classification in the impugned order was not sustained, so the duty liability was required to be worked out afresh under the correct heading. Because the matter succeeded on merits, the limitation objection was not examined. Once the substantive classification and demand were set aside for redetermination, the penalty could not survive and was also set aside. en-us Fri, 12 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 13:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90898 Calendered nylon/rayon tyrecord fabric was treated as covered by the settled Tribunal view on similar tyrecord fabrics and classified under Heading 59.05, now 59.06, rather than the heading adopted in the demand. The classification in the impugned order was not sustained, so the duty liability was required to be worked out afresh under the correct heading. Because the matter succeeded on merits, the limitation objection was not examined. Once the substantive classification and demand were set aside for redetermination, the penalty could not survive and was also set aside. Case-Laws Central Excise Fri, 12 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90898