https://www.taxtmi.com/caselaws?id=96502 Bed sheets cleared up to 28-2-1986 were treated as part of cotton fabrics under the erstwhile tariff, so no fresh excise duty could be levied on the finished bed sheets where the underlying fabrics had already suffered duty. For the period from 1-3-1986, the tariff position changed and bed sheets became separately dutiable, but the demand had to be restricted to the residual period not already covered by an earlier adjudication. The penalty was found excessive and reduced, and the matter was remanded only for quantification of duty for the surviving period. en-us Fri, 26 Nov 1999 00:00:00 +0530 Mon, 02 Jan 2012 17:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96502 Bed sheets cleared up to 28-2-1986 were treated as part of cotton fabrics under the erstwhile tariff, so no fresh excise duty could be levied on the finished bed sheets where the underlying fabrics had already suffered duty. For the period from 1-3-1986, the tariff position changed and bed sheets became separately dutiable, but the demand had to be restricted to the residual period not already covered by an earlier adjudication. The penalty was found excessive and reduced, and the matter was remanded only for quantification of duty for the surviving period. Case-Laws Central Excise Fri, 26 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96502