https://www.taxtmi.com/caselaws?id=209055 Classification of fabrics as leno gauze under Heading 58.03 was upheld against the assessee on the basis of an earlier Tribunal decision on identical facts. On limitation, the extended period could not be invoked where the assessee and the trade held a bona fide belief that the goods were grey fabrics not liable to duty, and non-registration or non-payment alone was insufficient. The demand beyond the normal period was therefore barred, while the surviving demand had to be quantified on a cum-duty basis. Recovery was confined to the amount within limitation after cum-duty adjustment. en-us Wed, 23 Feb 2011 00:00:00 +0530 Fri, 22 May 2015 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209055 Classification of fabrics as leno gauze under Heading 58.03 was upheld against the assessee on the basis of an earlier Tribunal decision on identical facts. On limitation, the extended period could not be invoked where the assessee and the trade held a bona fide belief that the goods were grey fabrics not liable to duty, and non-registration or non-payment alone was insufficient. The demand beyond the normal period was therefore barred, while the surviving demand had to be quantified on a cum-duty basis. Recovery was confined to the amount within limitation after cum-duty adjustment. Case-Laws Central Excise Wed, 23 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209055