https://www.taxtmi.com/caselaws?id=91197 Textile goods woven with regular demarcations and intended to be separated by cutting at marked lines, without further sewing or working, fall within the tariff concept of made up articles under Section Note 5 of Section XI and were treated as classifiable under sub-heading 6301.00. On limitation, the record noted that the goods were described as fabrics in the classification list, no separate price list was filed for the specific variety, and no distinct findings were recorded for that variety; the limitation question therefore required fresh consideration by the adjudicating authority after hearing the assessee and passing a speaking order. en-us Tue, 09 Jun 1998 00:00:00 +0530 Fri, 14 Oct 2011 13:43:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91197 Textile goods woven with regular demarcations and intended to be separated by cutting at marked lines, without further sewing or working, fall within the tariff concept of made up articles under Section Note 5 of Section XI and were treated as classifiable under sub-heading 6301.00. On limitation, the record noted that the goods were described as fabrics in the classification list, no separate price list was filed for the specific variety, and no distinct findings were recorded for that variety; the limitation question therefore required fresh consideration by the adjudicating authority after hearing the assessee and passing a speaking order. Case-Laws Central Excise Tue, 09 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91197