https://www.taxtmi.com/caselaws?id=106895 An intermediate coated fabric was found not to arise in the manufacture of coated abrasives when duty-paid cotton fabrics were treated with gum, starch and amylaceous substances, because the process did not produce a separately identifiable and classifiable product under Heading 59.01. On that basis, the tariff classification proposed by the department failed. Cess under the Textile Committee Act, 1963 also could not be levied, since the levy depended on the existence of such a textile intermediate product and that foundation was absent. The result was that the assessee obtained relief and the impugned orders were set aside. en-us Fri, 25 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 12:08:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106895 An intermediate coated fabric was found not to arise in the manufacture of coated abrasives when duty-paid cotton fabrics were treated with gum, starch and amylaceous substances, because the process did not produce a separately identifiable and classifiable product under Heading 59.01. On that basis, the tariff classification proposed by the department failed. Cess under the Textile Committee Act, 1963 also could not be levied, since the levy depended on the existence of such a textile intermediate product and that foundation was absent. The result was that the assessee obtained relief and the impugned orders were set aside. Case-Laws Central Excise Fri, 25 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106895