https://www.taxtmi.com/caselaws?id=464139 Non-woven fabric produced by web formation and bonding was held classifiable under Heading 5603, not Chapter 39, because the Revenue produced no test report or other corroborative material and did not identify the precise tariff entry supporting its view; HSN notes and cited precedent supported classification in Chapter 56. The extended period of limitation was also held unsustainable because the assessee had consistently classified the goods under Heading 5603, filed ER-1 returns openly, and the demand was based on those returns, leaving no material to show suppression. The appeal was allowed and the demand was set aside with consequential relief. en-us Tue, 22 Oct 2024 00:00:00 +0530 Tue, 07 Oct 2025 22:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464139 Non-woven fabric produced by web formation and bonding was held classifiable under Heading 5603, not Chapter 39, because the Revenue produced no test report or other corroborative material and did not identify the precise tariff entry supporting its view; HSN notes and cited precedent supported classification in Chapter 56. The extended period of limitation was also held unsustainable because the assessee had consistently classified the goods under Heading 5603, filed ER-1 returns openly, and the demand was based on those returns, leaving no material to show suppression. The appeal was allowed and the demand was set aside with consequential relief. Case-Laws Central Excise Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464139