https://www.taxtmi.com/caselaws?id=53903 The judgment upheld the classification of fabrics under lists 11 & 12 but set aside the classification for other fabrics, directing a re-examination based on individual trade investigations for each classification list. The Tribunal ordered a remittance back to the Assistant Commissioner to re-determine whether the process in the appellants' premises converts the alleged straining cloth into 'Bolting Cloth' after heat setting, emphasizing the importance of maintaining mesh size and retention integrity for proper classification. The appeal was allowed, highlighting the need for factual determination of classification based on the specific processes undertaken by the appellants. en-us Fri, 11 Mar 2005 00:00:00 +0530 Fri, 15 Oct 2010 17:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53903 The judgment upheld the classification of fabrics under lists 11 & 12 but set aside the classification for other fabrics, directing a re-examination based on individual trade investigations for each classification list. The Tribunal ordered a remittance back to the Assistant Commissioner to re-determine whether the process in the appellants' premises converts the alleged straining cloth into 'Bolting Cloth' after heat setting, emphasizing the importance of maintaining mesh size and retention integrity for proper classification. The appeal was allowed, highlighting the need for factual determination of classification based on the specific processes undertaken by the appellants. Case-Laws Central Excise Fri, 11 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53903