https://www.taxtmi.com/caselaws?id=333494 Side trimmings sold as foam patti were not proved to be laminated textile fabrics under Heading 59.03. The goods were cleared by weight as waste and scrap, and the remand required a determination on their true classification. The demand could not be sustained because the lower authorities proceeded on the basis that the goods were chindies, although the show cause notice had proceeded on sub-standard or damaged fabrics. The chemical report only described the samples as strips of non-uniform width and did not conclusively establish laminated textile fabric. The duty demand was therefore unsustainable. en-us Wed, 05 Oct 2016 00:00:00 +0530 Fri, 09 Feb 2018 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333494 Side trimmings sold as foam patti were not proved to be laminated textile fabrics under Heading 59.03. The goods were cleared by weight as waste and scrap, and the remand required a determination on their true classification. The demand could not be sustained because the lower authorities proceeded on the basis that the goods were chindies, although the show cause notice had proceeded on sub-standard or damaged fabrics. The chemical report only described the samples as strips of non-uniform width and did not conclusively establish laminated textile fabric. The duty demand was therefore unsustainable. Case-Laws Central Excise Wed, 05 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333494