https://www.taxtmi.com/caselaws?id=206241 Chenille fabric manufactured from 100% acrylic yarn was treated as classifiable under sub-heading 5801.91 of the Central Excise Tariff, because the tariff scheme and Board circular distinguished chenille products by the predominant textile material and the Revenue produced no samples or evidence to show that the yarn was other than acrylic. The extended period of limitation was also held inapplicable, as mere non-payment or non-disclosure was insufficient without proof of fraud, collusion, wilful misstatement, suppression of facts, or equivalent intent. On both classification and limitation, the Revenue's challenge failed. en-us Wed, 30 Mar 2011 00:00:00 +0530 Thu, 20 Oct 2011 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206241 Chenille fabric manufactured from 100% acrylic yarn was treated as classifiable under sub-heading 5801.91 of the Central Excise Tariff, because the tariff scheme and Board circular distinguished chenille products by the predominant textile material and the Revenue produced no samples or evidence to show that the yarn was other than acrylic. The extended period of limitation was also held inapplicable, as mere non-payment or non-disclosure was insufficient without proof of fraud, collusion, wilful misstatement, suppression of facts, or equivalent intent. On both classification and limitation, the Revenue's challenge failed. Case-Laws Central Excise Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206241