https://www.taxtmi.com/caselaws?id=91421 Textile fabric completely embedded in plastics through resin impregnation falls outside Chapter 59 under Note 2(a)(3) and is classifiable under Chapter 39 rather than Tariff Heading 59.03. Dipping cotton fabric in phenol formaldehyde resin followed by drying may constitute embedding where the plastic coating is visible. Extended limitation cannot apply where the department knew the manufacturing activity and product description, and the record does not establish collusion, wilful misstatement, or suppression of material facts. en-us Wed, 12 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 18:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91421 Textile fabric completely embedded in plastics through resin impregnation falls outside Chapter 59 under Note 2(a)(3) and is classifiable under Chapter 39 rather than Tariff Heading 59.03. Dipping cotton fabric in phenol formaldehyde resin followed by drying may constitute embedding where the plastic coating is visible. Extended limitation cannot apply where the department knew the manufacturing activity and product description, and the record does not establish collusion, wilful misstatement, or suppression of material facts. Case-Laws Central Excise Wed, 12 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91421