https://www.taxtmi.com/caselaws?id=94793 The Tribunal upheld the classification of the product under Chapter Heading 52.06/52.07, determining it as water-proofed fabrics rather than impregnated textiles. The Department's demand for Central Excise Duty was dismissed due to the respondents' eligibility for exemption as a registered SSI Unit. The Tribunal found no suppression of facts and ruled in favor of the respondents, rejecting the Department's appeal and upholding the initial order. en-us Fri, 10 Sep 1999 00:00:00 +0530 Tue, 21 May 2019 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94793 The Tribunal upheld the classification of the product under Chapter Heading 52.06/52.07, determining it as water-proofed fabrics rather than impregnated textiles. The Department's demand for Central Excise Duty was dismissed due to the respondents' eligibility for exemption as a registered SSI Unit. The Tribunal found no suppression of facts and ruled in favor of the respondents, rejecting the Department's appeal and upholding the initial order. Case-Laws Central Excise Fri, 10 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94793