https://www.taxtmi.com/caselaws?id=385250 Synthetic woven fabrics used for filter bags in chemical and pharmaceutical plants fall under Heading 54.06 where they have not undergone the further processing required for residual Heading 59.11 covering textile products for technical use. Classification under Heading 54.06 defeats an SSI exemption claim premised on Heading 59.11. Extended limitation and consequential penalty require deliberate suppression of material facts to evade duty; an incorrect classification or exemption claim alone is insufficient. Where the department knew the product description and exemption claim, no basis exists for an extended-period demand or penalty. en-us Fri, 30 Aug 2019 00:00:00 +0530 Sat, 31 Oct 2020 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385250 Synthetic woven fabrics used for filter bags in chemical and pharmaceutical plants fall under Heading 54.06 where they have not undergone the further processing required for residual Heading 59.11 covering textile products for technical use. Classification under Heading 54.06 defeats an SSI exemption claim premised on Heading 59.11. Extended limitation and consequential penalty require deliberate suppression of material facts to evade duty; an incorrect classification or exemption claim alone is insufficient. Where the department knew the product description and exemption claim, no basis exists for an extended-period demand or penalty. Case-Laws Central Excise Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385250