https://www.taxtmi.com/caselaws?id=46972 Water-proofed textile fabrics were examined under the tariff headings and Chapter notes, and the factual finding that the fabrics were impregnated and coated, with visible coating, brought them within Heading 59.06 rather than Heading 52.07. The classification issue turned on the nature of the product and was treated as a factual determination. On limitation, the extended period under the excise law required deliberate suppression of material facts; where officers regularly visited the factory and were aware of the manufacturing process, and the assessee held a bona fide belief on classification, the extended period was not invokable. The result was rejection of the classification claim but relief on limitation. en-us Wed, 05 May 2004 00:00:00 +0530 Fri, 09 Jan 2015 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46972 Water-proofed textile fabrics were examined under the tariff headings and Chapter notes, and the factual finding that the fabrics were impregnated and coated, with visible coating, brought them within Heading 59.06 rather than Heading 52.07. The classification issue turned on the nature of the product and was treated as a factual determination. On limitation, the extended period under the excise law required deliberate suppression of material facts; where officers regularly visited the factory and were aware of the manufacturing process, and the assessee held a bona fide belief on classification, the extended period was not invokable. The result was rejection of the classification claim but relief on limitation. Case-Laws Central Excise Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46972