https://www.taxtmi.com/caselaws?id=87525 Cotton fabrics heavily sized but lacking permanent stiffness were treated as classifiable under Chapter 52 of the Central Excise Tariff Act, 1985 rather than Chapter 59. The classification turned on the tariff description and the view that such fabrics were not comparable to buckram because they did not retain permanent stiffness. The Board's circular and the departmental understanding supported Heading 52.06, and a later appellate order for a subsequent period reinforced the same classification position. The assessee's contention for Chapter 52 was accepted. en-us Mon, 21 Apr 1997 00:00:00 +0530 Tue, 06 Sep 2011 15:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87525 Cotton fabrics heavily sized but lacking permanent stiffness were treated as classifiable under Chapter 52 of the Central Excise Tariff Act, 1985 rather than Chapter 59. The classification turned on the tariff description and the view that such fabrics were not comparable to buckram because they did not retain permanent stiffness. The Board's circular and the departmental understanding supported Heading 52.06, and a later appellate order for a subsequent period reinforced the same classification position. The assessee's contention for Chapter 52 was accepted. Case-Laws Central Excise Mon, 21 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87525