https://www.taxtmi.com/caselaws?id=88635 100% cotton fabrics woven on looms other than handlooms and merely bleached remained classifiable under Chapter Heading 52.06 because bleaching and some stiffness did not, by themselves, take them out of that entry. Chapter Heading 5901.10 required evidence of buckram or similar permanently stiffened textile fabrics, typically involving coating with gum or amylaceous substances, and the department failed to establish that condition. The fabrics were therefore correctly classified under Chapter Heading 52.06, not 5901.10. en-us Thu, 16 Apr 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88635 100% cotton fabrics woven on looms other than handlooms and merely bleached remained classifiable under Chapter Heading 52.06 because bleaching and some stiffness did not, by themselves, take them out of that entry. Chapter Heading 5901.10 required evidence of buckram or similar permanently stiffened textile fabrics, typically involving coating with gum or amylaceous substances, and the department failed to establish that condition. The fabrics were therefore correctly classified under Chapter Heading 52.06, not 5901.10. Case-Laws Central Excise Thu, 16 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88635