https://www.taxtmi.com/caselaws?id=98402 Classification of doubled textile yarn had to be determined under the Section XI tariff scheme by applying the predominance-by-weight rule and proper treatment of the constituent yarns; the appellate classification was set aside and the matter remanded for fresh consideration. Exemption under Notification No. 47/90-C.E. was unavailable because the doubled yarn was not shown to have been made from duty-paid constituent yarn, so denial of exemption was upheld. The extended limitation period was rightly invoked because the assessee recorded filament yarn as fibres and failed to disclose its use, amounting to suppression of material facts. en-us Mon, 20 Nov 2000 00:00:00 +0530 Fri, 20 Jan 2012 14:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98402 Classification of doubled textile yarn had to be determined under the Section XI tariff scheme by applying the predominance-by-weight rule and proper treatment of the constituent yarns; the appellate classification was set aside and the matter remanded for fresh consideration. Exemption under Notification No. 47/90-C.E. was unavailable because the doubled yarn was not shown to have been made from duty-paid constituent yarn, so denial of exemption was upheld. The extended limitation period was rightly invoked because the assessee recorded filament yarn as fibres and failed to disclose its use, amounting to suppression of material facts. Case-Laws Central Excise Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98402