https://www.taxtmi.com/caselaws?id=100004 PVC-coated or laminated cotton fabrics are classified by applying the predominance and percentage test to the base fabric; a product with a 100% cotton base falls under Tariff Item 19(III), regardless of the coated surface composition. A duty demand for clandestine removal requires evidence linking unaccounted raw material to the manufacture and clearance of the alleged finished goods. Where findings on removal and valuation lack such evidentiary linkage and do not address submissions through a reasoned order, fresh adjudication is required. en-us Mon, 26 Mar 2001 00:00:00 +0530 Mon, 30 Jan 2012 18:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100004 PVC-coated or laminated cotton fabrics are classified by applying the predominance and percentage test to the base fabric; a product with a 100% cotton base falls under Tariff Item 19(III), regardless of the coated surface composition. A duty demand for clandestine removal requires evidence linking unaccounted raw material to the manufacture and clearance of the alleged finished goods. Where findings on removal and valuation lack such evidentiary linkage and do not address submissions through a reasoned order, fresh adjudication is required. Case-Laws Central Excise Mon, 26 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100004