https://www.taxtmi.com/caselaws?id=167579 A review notice under Section 36(2) for a classification dispute had to be commenced within one year, while the six-month period applied only to duty-related matters; the notice was therefore not time-barred. Review at the initiation stage had to be based only on the record existing when the impugned order was made, so subsequent material could not justify the notice. Varnished fibre glass sleevings were not textile fabrics and did not fall under Tariff Item 22B, and varnished fibre glass cloth did not satisfy Tariff Item 22F(4) because the fibre content was below the required predominance; both goods were classifiable under the residuary Tariff Item 68. en-us Mon, 30 Sep 1985 00:00:00 +0530 Thu, 25 Dec 2014 12:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167579 A review notice under Section 36(2) for a classification dispute had to be commenced within one year, while the six-month period applied only to duty-related matters; the notice was therefore not time-barred. Review at the initiation stage had to be based only on the record existing when the impugned order was made, so subsequent material could not justify the notice. Varnished fibre glass sleevings were not textile fabrics and did not fall under Tariff Item 22B, and varnished fibre glass cloth did not satisfy Tariff Item 22F(4) because the fibre content was below the required predominance; both goods were classifiable under the residuary Tariff Item 68. Case-Laws Central Excise Mon, 30 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167579