https://www.taxtmi.com/caselaws?id=107689 Tarpaulin made from PP/HDPE fabrics was treated as classifiable under Heading 39.26 of the Central Excise Tariff rather than Heading 63.06, following the Tribunal's earlier view on HDPE tarpaulin. The duty demand was required to be recomputed on a cum-duty basis because the sale price had already included duty. Penalty for wrongful classification and clearance without proper duty was upheld in principle, but the amount was reduced on the facts. en-us Thu, 20 Mar 2003 00:00:00 +0530 Sat, 24 Mar 2012 13:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107689 Tarpaulin made from PP/HDPE fabrics was treated as classifiable under Heading 39.26 of the Central Excise Tariff rather than Heading 63.06, following the Tribunal's earlier view on HDPE tarpaulin. The duty demand was required to be recomputed on a cum-duty basis because the sale price had already included duty. Penalty for wrongful classification and clearance without proper duty was upheld in principle, but the amount was reduced on the facts. Case-Laws Central Excise Thu, 20 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107689