https://www.taxtmi.com/caselaws?id=51683 Intermediate fabric was held classifiable under Heading 54.09 because greig fabric emerged after weaving and underwent heat treatment, and the tariff entry covered fabrics subjected to the specified process; proof of more than one process was not required. The goods were treated as marketable since actual sale was unnecessary and no material showed incapability of being bought and sold. Suppression was found because manufacture and captive use were not disclosed and the classification list was not filed, so the extended limitation period applied. Penalty was not sustained on the precedent relied upon, and the question whether duty was payable for the initial nil-basic-duty period was remitted for limited factual verification. en-us Wed, 13 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 16:21:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51683 Intermediate fabric was held classifiable under Heading 54.09 because greig fabric emerged after weaving and underwent heat treatment, and the tariff entry covered fabrics subjected to the specified process; proof of more than one process was not required. The goods were treated as marketable since actual sale was unnecessary and no material showed incapability of being bought and sold. Suppression was found because manufacture and captive use were not disclosed and the classification list was not filed, so the extended limitation period applied. Penalty was not sustained on the precedent relied upon, and the question whether duty was payable for the initial nil-basic-duty period was remitted for limited factual verification. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51683