TMI Blog2011 (3) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... as 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 eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is the contention of the Revenue that the chenille fabrics manufactured out of the chenille yarn (i.e. Acrylic Chenille Yarn) for the period from April 1999 to January 2002, is classifiable under sub-heading 5801.31 of Tariff heading. The case was subsequently adjudicated and the adjudicating authority dropped the charges. The revenue filed an appeal against this order, with Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l or fine animal hair, cotton or man-made fibers, the resultant chenille fabric (unprocessed) would merit classification under sub-heading 5801.11, 5801.21 or 5801.31, respectively. If the chenille yarn is predominantly of other textile materials, then the chenille fabric would be appropriately be classified under sub-heading 5801.91 of the Tariff. 4. We, further find that no samples were drawn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere 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. For invoking extended period of five years limitation duty should not had been pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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