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<h1>Cotton fabrics with heavy sizing classified under Chapter 52. Assessee's appeal granted.</h1> The Tribunal held that cotton fabrics heavily sized but not permanently stiff are classifiable under Chapter 52 of the Central Excise Tariff Act, 1985, ... Classification The case involved classification of cotton fabrics heavily sized but not permanently stiff under Chapter 52 or Chapter 59 of the Central Excise Tariff Act, 1985. Referring to a previous case and a Board circular, it was held that the fabrics are classifiable under Chapter 52. The Tribunal accepted the assessee's contentions, allowing the appeal with consequential relief.
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