https://www.taxtmi.com/caselaws?id=449421 Glass fibre membrane filter bags, made from fibreglass with woven support and PTFE lamination and used to filter titanium dioxide powder from gas, fall outside Chapter 59 because Section XI excludes glass fibres and articles of glass fibres. Classification instead follows the tariff coverage for filtering or purifying machinery and apparatus for gases, placing such goods under Heading 8421 rather than the textile-article heading. For customs limitation, a State Government undertaking incorporated as a company under the Companies Act is not treated as a Government department solely because of its ownership. A demand notice issued within the applicable one-year period is therefore within limitation. en-us Tue, 09 Jan 2024 00:00:00 +0530 Tue, 30 Apr 2024 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449421 Glass fibre membrane filter bags, made from fibreglass with woven support and PTFE lamination and used to filter titanium dioxide powder from gas, fall outside Chapter 59 because Section XI excludes glass fibres and articles of glass fibres. Classification instead follows the tariff coverage for filtering or purifying machinery and apparatus for gases, placing such goods under Heading 8421 rather than the textile-article heading. For customs limitation, a State Government undertaking incorporated as a company under the Companies Act is not treated as a Government department solely because of its ownership. A demand notice issued within the applicable one-year period is therefore within limitation. Case-Laws Customs Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449421