https://www.taxtmi.com/caselaws?id=367156 Interlining coated fabrics were held not classifiable under Chapter 59.03 because the test reports and applicable tariff notes showed the goods were not fully embedded in plastic, not coated on both sides, did not have designs from discrete plastic coating, and were not impervious as required by the governing circular guidance. The de novo authorities were also found to have exceeded the earlier remand directions by relying on a classification basis that had ceased to be valid. The impugned classification and duty demand were set aside, with consequential relief. en-us Tue, 19 Jun 2018 00:00:00 +0530 Thu, 04 Apr 2019 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367156 Interlining coated fabrics were held not classifiable under Chapter 59.03 because the test reports and applicable tariff notes showed the goods were not fully embedded in plastic, not coated on both sides, did not have designs from discrete plastic coating, and were not impervious as required by the governing circular guidance. The de novo authorities were also found to have exceeded the earlier remand directions by relying on a classification basis that had ceased to be valid. The impugned classification and duty demand were set aside, with consequential relief. Case-Laws Central Excise Tue, 19 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367156