https://www.taxtmi.com/caselaws?id=96256 Fabrics had to be classified according to actual composition, and the presence of filament yarn in the test reports meant Chapter Heading 5508.00 could not be sustained. Because fabrics containing filament yarn were treated as falling under Chapter Heading 5408.00 rather than the heading adopted in adjudication, the basis for the differential duty demand disappeared. The connected confiscation and penalty also could not survive once the classification was found to be incorrect, and all consequential demands were set aside in favour of the assessee. en-us Fri, 05 May 2000 00:00:00 +0530 Tue, 20 Dec 2011 13:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96256 Fabrics had to be classified according to actual composition, and the presence of filament yarn in the test reports meant Chapter Heading 5508.00 could not be sustained. Because fabrics containing filament yarn were treated as falling under Chapter Heading 5408.00 rather than the heading adopted in adjudication, the basis for the differential duty demand disappeared. The connected confiscation and penalty also could not survive once the classification was found to be incorrect, and all consequential demands were set aside in favour of the assessee. Case-Laws Central Excise Fri, 05 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96256