https://www.taxtmi.com/caselaws?id=95707 Conflicting Tribunal views existed on whether products described as filter cloth or grey coarse canvas fell under Chapter Heading 52.05 or 59.09. One prior decision treated filter cloth or grey cotton fabric as classifiable under Chapter Heading 52.05, while another placed grey canvas cloth and allied textile fabrics under Chapter Heading 59.09 as industrial-use fabrics. Because the same assessee's product had been described differently in earlier proceedings, the classification issue could not be finally decided at that stage and was referred for resolution by a Larger Bench. en-us Wed, 16 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 14:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95707 Conflicting Tribunal views existed on whether products described as filter cloth or grey coarse canvas fell under Chapter Heading 52.05 or 59.09. One prior decision treated filter cloth or grey cotton fabric as classifiable under Chapter Heading 52.05, while another placed grey canvas cloth and allied textile fabrics under Chapter Heading 59.09 as industrial-use fabrics. Because the same assessee's product had been described differently in earlier proceedings, the classification issue could not be finally decided at that stage and was referred for resolution by a Larger Bench. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95707