2001 (10) TMI 160

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..... ommissioner of Central Excise (Appeals) confirming the total demand of Rs. 5,35,10,835.86 consequent upon the classification of the products in dispute under Central Excise Tariff sub-heading 5909.00. It is submitted by the ld. counsel for the appellants that classification of the goods viz. those described as "Canvas belting duck, filter cloth, industrial fabrics and C.T.C. fabrics" was decided b .....

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..... ext of grey fabrics in running length. 3. We have perused the show cause notices issued to the appellants in these cases and find that the classification under Chapter Heading 52/54 respectively has been sought to be changed only on the ground that the fabrics are suitable for industrial use thus bringing them within the coverage of Heading 59.09. There is no allegation that the fabrics manufact .....

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