Classification under Heading 5901.10 requires durable stiffness and heavy sizing; book binding cloth failed the test.

Dyed D/C book binding cloth was held not to satisfy the strict conditions for classification under Heading 5901.10, because the governing test requires a stiffened textile with durable and permanent stiffness and heavy sizing. Test reports showed the samples were not impervious to water and lost stiffness on contact with water, which defeated the statutory requirements for that heading. Mere commercial understanding of the product as book binding cloth was insufficient. The concurrent classification under Chapter 52 and Heading 52.06 was left undisturbed, and the Revenue's challenge failed.

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Issues: Whether dyed D/C book binding cloth was correctly classifiable under Heading 5901.10 of the Central Excise Tariff Act, 1985 or under Chapter 52 and Heading 52.06 of the Central Excise Tariff Act, 1985.

Analysis: The governing test was the one laid down by the Apex Court for classification under Heading 59.01, namely that the fabric must be a stiffened textile, the stiffness must be durable and permanent, and the fabric must be heavily sized. On the test reports relied upon by the lower authority, the samples were not impervious to water and lost stiffness on contact with water, showing that the requirement of durable and permanent stiffness was not met. The tests for Heading 5901.10 had to be applied strictly, and a mere common understanding of the product as book binding cloth was insufficient.

Conclusion: The product did not satisfy the conditions for classification under Heading 5901.10 and was not classifiable under that heading.

Final Conclusion: The concurrent classification under Chapter 52 and Heading 52.06 was left undisturbed, and the Revenue's challenge failed.

Ratio Decidendi: For classification under Heading 5901.10, the department must establish that the fabric is a stiffened textile with durable and permanent stiffness and heavy sizing; failure of those tests excludes classification under that heading.

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