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<h1>Appellate Tribunal Upholds Order on Classification of Wadded Cotton Fabrics</h1> The Appellate Tribunal upheld the order remanding the matter for classification of wadded cotton fabrics under Tariff Heading 56.01. The appeal was ... Cotton fabrics - Wadded cotton fabrics - Excisability The Appellate Tribunal upheld the order remanding the matter for classification of wadded cotton fabrics under Tariff Heading 56.01. The goods were found to be marketable as they were sold to coir and garment industries. The appeal was rejected, and the Adjudicating Authority was directed to proceed with determining the proper classification of the goods.