https://www.taxtmi.com/caselaws?id=51842 The court classified the Tarpaulin Cloth under Heading No. 52.06 instead of 59.06 of the Central Excise Tariff Act, as no visible layer formation was present. The use of power in manufacturing tarpaulins led to the imposition of Central Excise duty, with the issue of small scale exemption and penalty left for further determination by the respective authorities. en-us Mon, 24 Feb 2003 00:00:00 +0530 Tue, 28 Sep 2010 17:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51842 The court classified the Tarpaulin Cloth under Heading No. 52.06 instead of 59.06 of the Central Excise Tariff Act, as no visible layer formation was present. The use of power in manufacturing tarpaulins led to the imposition of Central Excise duty, with the issue of small scale exemption and penalty left for further determination by the respective authorities. Case-Laws Central Excise Mon, 24 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51842