https://www.taxtmi.com/caselaws?id=91172 Textile fabric coated with starch, gummy matter and inorganic siliceous material used for book-binding was treated as classifiable under Chapter 59 because an earlier Tribunal ruling in Bhor Industries, affirmed by the Supreme Court, governed the identical classification dispute. The appellants' reliance on an earlier decision on heavily sized cotton fabrics did not displace that binding authority. On penalty, the Federation's penalty was reduced as excessive in relation to the duty demand, while the personal penalty on the Chairman was set aside because no material linked him individually to the mis-declaration required for Rule 209A liability. The limitation plea was also rejected. en-us Wed, 13 May 1998 00:00:00 +0530 Fri, 14 Oct 2011 12:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91172 Textile fabric coated with starch, gummy matter and inorganic siliceous material used for book-binding was treated as classifiable under Chapter 59 because an earlier Tribunal ruling in Bhor Industries, affirmed by the Supreme Court, governed the identical classification dispute. The appellants' reliance on an earlier decision on heavily sized cotton fabrics did not displace that binding authority. On penalty, the Federation's penalty was reduced as excessive in relation to the duty demand, while the personal penalty on the Chairman was set aside because no material linked him individually to the mis-declaration required for Rule 209A liability. The limitation plea was also rejected. Case-Laws Central Excise Wed, 13 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91172