https://www.taxtmi.com/caselaws?id=48881 Grey cotton fabric cleared in running length, without processing or conversion into made-up goods, falls under the cotton fabric heading rather than the technical-use textile heading. Classification depends on the goods' condition at clearance, read with the relevant Section XI and Chapter 59 notes; unprocessed fabric that is not coated, covered, laminated or otherwise transformed cannot be treated as a textile product or article for technical use. Dealers' later conversion or use of the fabric for tarpaulins, tents, vehicle covers or similar products does not determine central excise classification or valuation. The adjudication orders, duty liabilities and penalties were set aside, with consequential relief. en-us Tue, 24 Apr 2001 00:00:00 +0530 Sat, 07 Aug 2010 10:21:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48881 Grey cotton fabric cleared in running length, without processing or conversion into made-up goods, falls under the cotton fabric heading rather than the technical-use textile heading. Classification depends on the goods' condition at clearance, read with the relevant Section XI and Chapter 59 notes; unprocessed fabric that is not coated, covered, laminated or otherwise transformed cannot be treated as a textile product or article for technical use. Dealers' later conversion or use of the fabric for tarpaulins, tents, vehicle covers or similar products does not determine central excise classification or valuation. The adjudication orders, duty liabilities and penalties were set aside, with consequential relief. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48881