2001 (6) TMI 118

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..... - In the order impugned in this appeal the Commissioner has confirmed the duty demanded from the appellant in the show cause notice dated 4-9-1992 for clearances of coated textile fabrics made between 1-3-1987 to 11-6-1989. The notice invoked the extended period contained in the proviso under sub-section (1) of Section 11A of the Act. 2. The appellant manufactures its product by coating knitt....

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....the fabrics was classifiable not under Chapter 52 but under 60, nor get the benefit of the notification. 3. A moment's reflection will show that this charge of suppression cannot sustain. While cotton fabrics are generally classifiable under Chapter 52, knitted cotton fabrics are classifiable under Chapter 60. This is a basic fact of which the departmental officers would have been aware. Even i....