https://www.taxtmi.com/caselaws?id=87460 Bleached sheeting fabrics that were open-weave, heavily sized with starch, gum and inorganic fillers, and lost stiffness after hot-water treatment were held not to be impregnated or coated fabrics because the interstices between yarns remained open and the stiffness was not permanent. On that basis, the goods were classified under Heading 52.06 rather than Heading 59.01 of the Central Excise Tariff Act, 1985, following earlier Tribunal decisions on identical facts. The appeal was allowed in favour of the assessee. en-us Fri, 21 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 11:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87460 Bleached sheeting fabrics that were open-weave, heavily sized with starch, gum and inorganic fillers, and lost stiffness after hot-water treatment were held not to be impregnated or coated fabrics because the interstices between yarns remained open and the stiffness was not permanent. On that basis, the goods were classified under Heading 52.06 rather than Heading 59.01 of the Central Excise Tariff Act, 1985, following earlier Tribunal decisions on identical facts. The appeal was allowed in favour of the assessee. Case-Laws Central Excise Fri, 21 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87460