https://www.taxtmi.com/caselaws?id=35503 Air-covered polyester and nylon yarn was held classifiable under Chapter Heading 5402 because covered yarn requires a core and winding arrangement, which the product lacked. The claim for Chapter Heading 5606 was rejected. The extended period of limitation was found unavailable because the department had knowledge of the manufacturing process and there was no suppression or wilful misstatement; recovery was therefore confined to the normal period. Duty on DTA clearances under Notification No. 2/95-C.E. was remanded for fresh computation, as the pre-01.03.2002 formula and the interaction with excise duty on like goods required reconsideration. en-us Fri, 29 May 2009 00:00:00 +0530 Wed, 10 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35503 Air-covered polyester and nylon yarn was held classifiable under Chapter Heading 5402 because covered yarn requires a core and winding arrangement, which the product lacked. The claim for Chapter Heading 5606 was rejected. The extended period of limitation was found unavailable because the department had knowledge of the manufacturing process and there was no suppression or wilful misstatement; recovery was therefore confined to the normal period. Duty on DTA clearances under Notification No. 2/95-C.E. was remanded for fresh computation, as the pre-01.03.2002 formula and the interaction with excise duty on like goods required reconsideration. Case-Laws Central Excise Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35503