https://www.taxtmi.com/caselaws?id=111609 Exemption under Notification No. 6/2000 was unavailable where the yarn's classification had already been finally determined against the assessee. The record showed that classification under Heading 52.05 had been rejected in earlier proceedings, and that finding was not challenged further. Once the goods were held classifiable under Chapter 55 and the classification issue had attained finality, the exemption claim failed because its factual and legal basis no longer survived. The demand and penalty were sustained on that footing. en-us Wed, 05 Nov 2003 00:00:00 +0530 Tue, 24 Apr 2012 12:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111609 Exemption under Notification No. 6/2000 was unavailable where the yarn's classification had already been finally determined against the assessee. The record showed that classification under Heading 52.05 had been rejected in earlier proceedings, and that finding was not challenged further. Once the goods were held classifiable under Chapter 55 and the classification issue had attained finality, the exemption claim failed because its factual and legal basis no longer survived. The demand and penalty were sustained on that footing. Case-Laws Central Excise Wed, 05 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111609