Tariff classification of processed fabric turns on permanent stiffness, not temporary stiffening, under the Central Excise Tariff.

Processed fabric subjected to desizing, sizing, bleaching, dyeing and padding with natural starch was held not to be classifiable as stiffened fabric under Heading 59.01 of the Central Excise Tariff Act, 1985. The governing principle applied was that Heading 59.01 covers textile fabrics with heavy sizing, filled interstices and permanent stiffness; temporary stiffness alone is insufficient. As the fabric had only a temporary stiffening effect, it fell outside Heading 59.01 and was classifiable under Heading 52.06 as processed cotton fabric.

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Issues: Whether the processed fabric was classifiable under Heading 59.01 of the Central Excise Tariff Act, 1985 as stiffened fabric, or under Heading 52.06 as processed cotton fabric, and whether permanent stiffness was a necessary condition for classification under Heading 59.01.

Analysis: The fabric was subjected to desizing, sizing, bleaching, dyeing and padding with natural starch, resulting only in temporary stiffness. The earlier decisions relied upon held that Heading 59.01 contemplates stiffened textile fabrics with heavy sizing, filled interstices and permanent stiffness. Those decisions also treated fabrics lacking permanent stiffness as falling outside Chapter 59 and within Chapter 52. Following the same line of reasoning, the processed fabric in question could not be brought under Heading 59.01 merely because it had a temporary stiffening effect.

Conclusion: The fabric was not classifiable under Heading 59.01 and was liable to be classified under Heading 52.06. The Revenue's appeal failed.

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