https://www.taxtmi.com/caselaws?id=118200 The Tribunal granted a waiver of pre-deposit of duty and penalties to M/s. Drishti Inds. Ltd. as the goods were classified as Grey Fabric Cloth, not Bolting Cloth, under Chapter Heading 59.11 due to the absence of heat setting. The Tribunal emphasized the importance of heat setting in determining classification, contrary to the interpretation of a Board circular. The demand was found to be time-barred, and the absence of heat setting was crucial in the classification of the goods. en-us Tue, 18 Apr 2006 00:00:00 +0530 Fri, 29 Jun 2012 11:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118200 The Tribunal granted a waiver of pre-deposit of duty and penalties to M/s. Drishti Inds. Ltd. as the goods were classified as Grey Fabric Cloth, not Bolting Cloth, under Chapter Heading 59.11 due to the absence of heat setting. The Tribunal emphasized the importance of heat setting in determining classification, contrary to the interpretation of a Board circular. The demand was found to be time-barred, and the absence of heat setting was crucial in the classification of the goods. Case-Laws Central Excise Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118200