https://www.taxtmi.com/caselaws?id=43393 P.V.C. leather cloth produced by coating cotton fabric with P.V.C. paste was treated as a distinct commercial product whose identity as cotton fabric was lost, so it fell outside Tariff Item 19 and was classifiable under Tariff Item 68 as a residuary plastic article. On that footing, Notification No. 182/82 was available because the dispute below concerned only classification, and a new factual objection to exemption could not be raised for the first time in appeal. The refund claim based on duty paid under mistake of law was sustained, with interest treated as discretionary, while the amended refund provision did not defeat entitlement at the stage considered. en-us Mon, 08 Jun 1992 00:00:00 +0530 Thu, 17 Jun 2010 17:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43393 P.V.C. leather cloth produced by coating cotton fabric with P.V.C. paste was treated as a distinct commercial product whose identity as cotton fabric was lost, so it fell outside Tariff Item 19 and was classifiable under Tariff Item 68 as a residuary plastic article. On that footing, Notification No. 182/82 was available because the dispute below concerned only classification, and a new factual objection to exemption could not be raised for the first time in appeal. The refund claim based on duty paid under mistake of law was sustained, with interest treated as discretionary, while the amended refund provision did not defeat entitlement at the stage considered. Case-Laws Central Excise Mon, 08 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43393