https://www.taxtmi.com/caselaws?id=87952 Textile fabric classification under Heading 59.01 depends on whether the goods possess the commercial and functional characteristics of buckram or similar stiffened textile fabrics, including durable stiffness; mere heavy sizing or temporary stiffening is insufficient. The commentary notes that fabrics losing stiffness when dipped in water, and comparable processes previously found outside Heading 59.01, support classification outside that heading and under Heading 52.06. It also states that the extended limitation period is unavailable absent suppression or misdeclaration, particularly where the department already knew of the alternative classification issue and the assessee's processing activity. en-us Tue, 27 Jan 1998 00:00:00 +0530 Wed, 14 Sep 2011 11:04:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87952 Textile fabric classification under Heading 59.01 depends on whether the goods possess the commercial and functional characteristics of buckram or similar stiffened textile fabrics, including durable stiffness; mere heavy sizing or temporary stiffening is insufficient. The commentary notes that fabrics losing stiffness when dipped in water, and comparable processes previously found outside Heading 59.01, support classification outside that heading and under Heading 52.06. It also states that the extended limitation period is unavailable absent suppression or misdeclaration, particularly where the department already knew of the alternative classification issue and the assessee's processing activity. Case-Laws Central Excise Tue, 27 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87952