https://www.taxtmi.com/caselaws?id=99417 The Tribunal concluded that the Liner Fabric manufactured by the appellant is classified as a textile fabric under sub-heading 5406.29 and not as a textile article under sub-heading 5911.90. The product's use as a separator does not qualify as industrial use, leading to its classification under Chapter 54. As a result, the appeal was allowed, setting aside the impugned order. The issues of the extended time limit for demanding duty and the imposition of penalty and confiscation were not addressed separately as the appeal succeeded on its merits. en-us Mon, 08 Jan 2001 00:00:00 +0530 Fri, 27 Jan 2012 12:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99417 The Tribunal concluded that the Liner Fabric manufactured by the appellant is classified as a textile fabric under sub-heading 5406.29 and not as a textile article under sub-heading 5911.90. The product's use as a separator does not qualify as industrial use, leading to its classification under Chapter 54. As a result, the appeal was allowed, setting aside the impugned order. The issues of the extended time limit for demanding duty and the imposition of penalty and confiscation were not addressed separately as the appeal succeeded on its merits. Case-Laws Central Excise Mon, 08 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99417