https://www.taxtmi.com/caselaws?id=50477 The Tribunal allowed both appeals by setting aside the impugned Orders, classifying the water-proof fabrics under Heading 52.07 instead of 59.06. The decision was based on the distinct process of water-proofing without coating, aligning with previous decisions and commercial understanding. As the appellants succeeded on the merits, no specific Orders were issued on the challenge regarding the demand of duty based on limitation. The judgment provided a detailed analysis of the manufacturing process, legal interpretations, and precedents supporting the classification decision in favor of the appellants. en-us Thu, 25 Jan 2001 00:00:00 +0530 Mon, 23 Aug 2010 10:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50477 The Tribunal allowed both appeals by setting aside the impugned Orders, classifying the water-proof fabrics under Heading 52.07 instead of 59.06. The decision was based on the distinct process of water-proofing without coating, aligning with previous decisions and commercial understanding. As the appellants succeeded on the merits, no specific Orders were issued on the challenge regarding the demand of duty based on limitation. The judgment provided a detailed analysis of the manufacturing process, legal interpretations, and precedents supporting the classification decision in favor of the appellants. Case-Laws Central Excise Thu, 25 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50477