https://www.taxtmi.com/caselaws?id=180747 PVC coated and laminated fabrics made with cotton hosiery cloth from Chapter 60 were treated as coated fabrics classifiable under residual sub-heading 5903.99, because Heading 59.03 turns on the nature of the base fabric and fabrics not falling within Chapters 52, 54 or 55 are covered by that residual entry. The exemption notifications expressly extended to 5903.99, so exemption was available. The commentary also notes that incorrect declaration of the base fabric in the classification list amounted to misdeclaration and suppression of material facts, supporting invocation of the extended limitation period for the duty demand. en-us Thu, 30 Apr 2015 00:00:00 +0530 Fri, 01 Apr 2016 11:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180747 PVC coated and laminated fabrics made with cotton hosiery cloth from Chapter 60 were treated as coated fabrics classifiable under residual sub-heading 5903.99, because Heading 59.03 turns on the nature of the base fabric and fabrics not falling within Chapters 52, 54 or 55 are covered by that residual entry. The exemption notifications expressly extended to 5903.99, so exemption was available. The commentary also notes that incorrect declaration of the base fabric in the classification list amounted to misdeclaration and suppression of material facts, supporting invocation of the extended limitation period for the duty demand. Case-Laws Central Excise Thu, 30 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180747