https://www.taxtmi.com/caselaws?id=770734 Non-woven polypropylene fabrics were held classifiable under Chapter 56 because the tariff specifically covers non-woven fabrics and the Revenue produced no fresh corroborative evidence to support Chapter 39 reclassification; the exclusion for goods fully embedded in or coated with plastic was not shown to apply. The extended period of limitation was also unavailable because the assessee had regularly filed ER-1 returns disclosing Chapter 56 classification, those returns were accepted without objection, and no concealment or suppression was established. The tariff dispute therefore was resolved in favour of the assessee on both classification and limitation. en-us Mon, 09 Dec 2024 00:00:00 +0530 Fri, 16 May 2025 08:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770734 Non-woven polypropylene fabrics were held classifiable under Chapter 56 because the tariff specifically covers non-woven fabrics and the Revenue produced no fresh corroborative evidence to support Chapter 39 reclassification; the exclusion for goods fully embedded in or coated with plastic was not shown to apply. The extended period of limitation was also unavailable because the assessee had regularly filed ER-1 returns disclosing Chapter 56 classification, those returns were accepted without objection, and no concealment or suppression was established. The tariff dispute therefore was resolved in favour of the assessee on both classification and limitation. Case-Laws Central Excise Mon, 09 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770734