https://www.taxtmi.com/caselaws?id=88945 Processed cotton and man-made fabrics coated with starch, chalk or similar substances were classifiable under Heading 52.06, because Heading 59.01 applies only where the fabrics acquire permanent stiffness. The Tribunal followed its earlier classification principle that mere stiffening is insufficient for Chapter 59 treatment and relied on contemporaneous CBEC circulars supporting classification under the textile heading corresponding to bleached processed fabrics. On that basis, the assessee's declared classification under Heading 52.06 was upheld and Heading 59.01 was rejected. en-us Mon, 12 May 1997 00:00:00 +0530 Thu, 22 Sep 2011 13:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88945 Processed cotton and man-made fabrics coated with starch, chalk or similar substances were classifiable under Heading 52.06, because Heading 59.01 applies only where the fabrics acquire permanent stiffness. The Tribunal followed its earlier classification principle that mere stiffening is insufficient for Chapter 59 treatment and relied on contemporaneous CBEC circulars supporting classification under the textile heading corresponding to bleached processed fabrics. On that basis, the assessee's declared classification under Heading 52.06 was upheld and Heading 59.01 was rejected. Case-Laws Central Excise Mon, 12 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88945