https://www.taxtmi.com/caselaws?id=41151 Cotton fabric known as "ded suti" was treated as duck variety fabric under Item 19-I(1) because its construction features, including double ends in warp, single yarn in weft, and weight within the duck range, aligned with that classification; market usage was relevant but not conclusive. The text also states that duty had to be recomputed on the correct assessable value, so the quantified demand could not stand until fresh determination by the assessing authority. The classification point was adverse to the assessee, while the valuation issue required recomputation. en-us Wed, 31 Jan 1979 00:00:00 +0530 Fri, 21 May 2010 13:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41151 Cotton fabric known as "ded suti" was treated as duck variety fabric under Item 19-I(1) because its construction features, including double ends in warp, single yarn in weft, and weight within the duck range, aligned with that classification; market usage was relevant but not conclusive. The text also states that duty had to be recomputed on the correct assessable value, so the quantified demand could not stand until fresh determination by the assessing authority. The classification point was adverse to the assessee, while the valuation issue required recomputation. Case-Laws Central Excise Wed, 31 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41151