https://www.taxtmi.com/caselaws?id=94021 Tariff classification of tubular impregnated fabric turned on the scope of Heading 59.08, which was confined by the word "therefor" to gas mantles covered by that heading; gas mantles for kerosene pressure lanterns were separately placed under Heading 94.05, so the fabric for those mantles was outside Heading 59.08 after the 16-3-1995 amendment. For the earlier period, the goods were still in running length and had not become a textile article in piece or cut to shape, so they did not fall within the residual Heading 59.09. The exemption dispute and penalty were linked to the classification issue, so both depended on the duty demand. en-us Fri, 25 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 14:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94021 Tariff classification of tubular impregnated fabric turned on the scope of Heading 59.08, which was confined by the word "therefor" to gas mantles covered by that heading; gas mantles for kerosene pressure lanterns were separately placed under Heading 94.05, so the fabric for those mantles was outside Heading 59.08 after the 16-3-1995 amendment. For the earlier period, the goods were still in running length and had not become a textile article in piece or cut to shape, so they did not fall within the residual Heading 59.09. The exemption dispute and penalty were linked to the classification issue, so both depended on the duty demand. Case-Laws Central Excise Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94021