https://www.taxtmi.com/caselaws?id=113083 Grey cotton belting duck, canvas cloth and man-made grey nylon belting fabrics were treated as industrial-use textile products and classified under Chapter Heading 59.09, because their commercial identity, trade parlance, technical literature and actual use showed suitability for belting, filter cloth and similar technical applications. The ordinary cotton and man-made filament fabric headings were held inapplicable, as the specific technical heading prevailed over the general textile headings. On limitation, the extended period under the proviso to Section 11A was not available because the goods' nature had been disclosed in GP-1s and invoices, so suppression was not established. The demand beyond six months was therefore time-barred. en-us Fri, 28 Feb 1992 00:00:00 +0530 Thu, 03 May 2012 16:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113083 Grey cotton belting duck, canvas cloth and man-made grey nylon belting fabrics were treated as industrial-use textile products and classified under Chapter Heading 59.09, because their commercial identity, trade parlance, technical literature and actual use showed suitability for belting, filter cloth and similar technical applications. The ordinary cotton and man-made filament fabric headings were held inapplicable, as the specific technical heading prevailed over the general textile headings. On limitation, the extended period under the proviso to Section 11A was not available because the goods' nature had been disclosed in GP-1s and invoices, so suppression was not established. The demand beyond six months was therefore time-barred. Case-Laws Central Excise Fri, 28 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113083