https://www.taxtmi.com/caselaws?id=48859 A concessional duty notification for textile fabrics impregnated, coated, covered or laminated with plastics was applied to finished goods falling under sub-heading 5903.19, and eligibility was not denied merely because the base cotton fabric did not itself fall under Chapter 52, where the notification fixed duty by reference to base fabrics of cotton and duty already paid on them. The respondent therefore qualified for the concessional rate, and the Revenue's objection failed. On limitation, the record did not show suppression of material facts, so the extended period under Section 11A(1) could not be invoked. The show cause notice was accordingly time-barred, and the Revenue failed on both issues. en-us Fri, 10 Nov 2000 00:00:00 +0530 Sat, 07 Aug 2010 09:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48859 A concessional duty notification for textile fabrics impregnated, coated, covered or laminated with plastics was applied to finished goods falling under sub-heading 5903.19, and eligibility was not denied merely because the base cotton fabric did not itself fall under Chapter 52, where the notification fixed duty by reference to base fabrics of cotton and duty already paid on them. The respondent therefore qualified for the concessional rate, and the Revenue's objection failed. On limitation, the record did not show suppression of material facts, so the extended period under Section 11A(1) could not be invoked. The show cause notice was accordingly time-barred, and the Revenue failed on both issues. Case-Laws Central Excise Fri, 10 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48859