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2011 (3) TMI 563 - AT - Central ExciseClassification - Board Circular No. 658/49/2002-CX., dated 5 Sep., 2002 - no samples were drawn and no other evidences have been produced by the Revenue to substantiate their claim that the chenille fabric supplied by the suppliers of raw materials was man-made fibers - Held that: chenille products manufactured from 100% acrylic yarn is classifiable under Chapter sub-heading 5801.91 Extended period of limitation - Held that:- mere failure or negligence on the part of the manufacturer either not to take out a licence or not to pay duty in case where there was scope for doubt, does not attract the extended limitation. - Unless there is evidence that the manufacturer knew that goods were liable to duty or he was required to take out a licence. - Extended period of limitation not to be invoked.
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