https://www.taxtmi.com/caselaws?id=254649 Goods cleared in June 2003 were treated as LDPE powder coated interlining fabrics, not Buckram, because the manufacturing verification report showed a switch from starch-based stiffened fabrics to interlining fabrics from November 2002. The ER-1 description as Buckram was regarded as a mistaken entry and not conclusive where the departmental report supported the assessee's classification. On that basis, the goods were classified under Heading 5903 as textile fabrics impregnated or coated with plastic, making the lower duty rate under the exemption notification applicable. en-us Wed, 30 Apr 2014 00:00:00 +0530 Sun, 28 Dec 2014 15:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254649 Goods cleared in June 2003 were treated as LDPE powder coated interlining fabrics, not Buckram, because the manufacturing verification report showed a switch from starch-based stiffened fabrics to interlining fabrics from November 2002. The ER-1 description as Buckram was regarded as a mistaken entry and not conclusive where the departmental report supported the assessee's classification. On that basis, the goods were classified under Heading 5903 as textile fabrics impregnated or coated with plastic, making the lower duty rate under the exemption notification applicable. Case-Laws Central Excise Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254649