https://www.taxtmi.com/caselaws?id=286788 A polymer-based fusible coating did not alter the essential character of imported fabric where the warp and weft remained 100% cotton, so the benefit of Notification No. 29/2004-Cx. was available. Special Additional Duty was nevertheless leviable because the exemption claim based on nil duty under the additional duties regime could not be sustained once the goods were excluded from the relevant Schedule. The document states that the cotton fabric exemption was upheld, while the SAD exemption failed on the separate duty-liability issue. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sun, 15 Mar 2020 09:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286788 A polymer-based fusible coating did not alter the essential character of imported fabric where the warp and weft remained 100% cotton, so the benefit of Notification No. 29/2004-Cx. was available. Special Additional Duty was nevertheless leviable because the exemption claim based on nil duty under the additional duties regime could not be sustained once the goods were excluded from the relevant Schedule. The document states that the cotton fabric exemption was upheld, while the SAD exemption failed on the separate duty-liability issue. Case-Laws Central Excise Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286788