https://www.taxtmi.com/caselaws?id=42192 For excise classification of composite fabrics, the percentage of cotton had to be assessed by reference to the final manufactured product, not merely the base fabric. On the analyst's reports, the cotton content in the end product was well below the 40% threshold, so the coated fabrics could not be treated as cotton fabrics under Tariff Item No. 19(III). The earlier classification therefore could not stand, and the duty collected on that basis was refundable to the assessee. en-us Mon, 25 Jan 1988 00:00:00 +0530 Wed, 09 Jun 2010 17:03:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42192 For excise classification of composite fabrics, the percentage of cotton had to be assessed by reference to the final manufactured product, not merely the base fabric. On the analyst's reports, the cotton content in the end product was well below the 40% threshold, so the coated fabrics could not be treated as cotton fabrics under Tariff Item No. 19(III). The earlier classification therefore could not stand, and the duty collected on that basis was refundable to the assessee. Case-Laws Central Excise Mon, 25 Jan 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42192