https://www.taxtmi.com/caselaws?id=113109 The article addresses excise classification of unprocessed fabrics, intermediate one side coated fabrics and articles made from double side coated fabrics, while also dealing with limitation. It states that the extended period cannot be invoked unless suppression of material facts with intent to evade duty is shown, and that disclosure through classification lists, correspondence, RT 12 returns and approved records defeats such a plea. It also explains that duty on an intermediate product depends on proof that the product is marketable as goods in the condition in which it emerges. For finished articles such as tarpaulins, Heading 63.01 is treated as the specific classification over Heading 39.26. en-us Tue, 21 Apr 1998 00:00:00 +0530 Thu, 03 May 2012 18:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113109 The article addresses excise classification of unprocessed fabrics, intermediate one side coated fabrics and articles made from double side coated fabrics, while also dealing with limitation. It states that the extended period cannot be invoked unless suppression of material facts with intent to evade duty is shown, and that disclosure through classification lists, correspondence, RT 12 returns and approved records defeats such a plea. It also explains that duty on an intermediate product depends on proof that the product is marketable as goods in the condition in which it emerges. For finished articles such as tarpaulins, Heading 63.01 is treated as the specific classification over Heading 39.26. Case-Laws Central Excise Tue, 21 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113109