https://www.taxtmi.com/caselaws?id=101390 Polished and glazed flax yarn of 1429 decitex or more was discussed as a tariff classification issue under Heading 53.01 versus Heading 56.07 for the relevant pre-1995 period. The analysis states that, absent a section or chapter note removing such yarn from Heading 53.01, the product retained its character as flax yarn, and later HSN-based exclusion notes could not be applied retrospectively. The commentary also notes that approved classification lists, disclosed returns, and departmental access to the particulars weighed against any allegation of suppression, affecting limitation and penalty exposure. en-us Thu, 31 Jan 2002 00:00:00 +0530 Thu, 09 Feb 2012 15:57:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101390 Polished and glazed flax yarn of 1429 decitex or more was discussed as a tariff classification issue under Heading 53.01 versus Heading 56.07 for the relevant pre-1995 period. The analysis states that, absent a section or chapter note removing such yarn from Heading 53.01, the product retained its character as flax yarn, and later HSN-based exclusion notes could not be applied retrospectively. The commentary also notes that approved classification lists, disclosed returns, and departmental access to the particulars weighed against any allegation of suppression, affecting limitation and penalty exposure. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101390