https://www.taxtmi.com/caselaws?id=96146 The Tribunal upheld the Commissioner's decision in a case concerning the classification of "Stiffened Fabrics." The dispute centered on whether the fabrics should be classified under sub-heading 5901.10 or Heading No. 59.01. The Tribunal found that the Chemical Examiner's report did not confirm the necessary characteristics of stiffened fabrics, such as complete filling of interstices with impregnating compound and heavy sizing. Additionally, there was insufficient evidence to prove the permanence of stiffness or the specific end-use for book binding. Consequently, the Tribunal rejected the Revenue's appeal and disposed of the respondent firm's Cross Objection. en-us Tue, 24 Apr 2001 00:00:00 +0530 Sat, 17 Dec 2011 15:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96146 The Tribunal upheld the Commissioner's decision in a case concerning the classification of "Stiffened Fabrics." The dispute centered on whether the fabrics should be classified under sub-heading 5901.10 or Heading No. 59.01. The Tribunal found that the Chemical Examiner's report did not confirm the necessary characteristics of stiffened fabrics, such as complete filling of interstices with impregnating compound and heavy sizing. Additionally, there was insufficient evidence to prove the permanence of stiffness or the specific end-use for book binding. Consequently, the Tribunal rejected the Revenue's appeal and disposed of the respondent firm's Cross Objection. Case-Laws Central Excise Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96146