1999 (1) TMI 92 - AT - Central Excise

Summary

The duty demand against the appellants was confirmed due to denial of concessional rate of duty for using knitted cotton fabrics instead of base fabrics of cotton under Chapter 52. The extended period of limitation was applied for suppression of this fact. The appeal was rejected as the classification lists did not disclose the use of base fabrics falling under Chapter 52, and there was no evidence of submission of raw material registers to the Department.