https://www.taxtmi.com/caselaws?id=121299 Processed fabrics supplied in running length were treated as classifiable under Chapter 54, not Chapter 59, because the supplier's manufacturing facility was limited to weaving and the department did not show that the goods were not in running length. A later description by the supplier of similar goods under Chapter 59 for another period did not alter the classification for the disputed period, especially where the classification issue had already attained finality. On that basis, the special compounded levy procedure under Notification No. 32/2001-C.E. remained available, and the demand and penalties could not be sustained. en-us Wed, 28 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 11:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121299 Processed fabrics supplied in running length were treated as classifiable under Chapter 54, not Chapter 59, because the supplier's manufacturing facility was limited to weaving and the department did not show that the goods were not in running length. A later description by the supplier of similar goods under Chapter 59 for another period did not alter the classification for the disputed period, especially where the classification issue had already attained finality. On that basis, the special compounded levy procedure under Notification No. 32/2001-C.E. remained available, and the demand and penalties could not be sustained. Case-Laws Central Excise Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121299