https://www.taxtmi.com/caselaws?id=102570 Heavily sized cotton fabrics that do not acquire permanent stiffness retain their essential character as cotton fabrics and are not classified under Chapter 59 merely because of sizing. The Tribunal followed its earlier decision in the assessee's own case and supporting precedent, applying the principle that classification depends on the product's true character rather than treatment alone. On that basis, the goods were held classifiable under Chapter 52, the contrary classification was set aside, and the assessee succeeded. en-us Tue, 24 Nov 1998 00:00:00 +0530 Wed, 15 Feb 2012 13:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102570 Heavily sized cotton fabrics that do not acquire permanent stiffness retain their essential character as cotton fabrics and are not classified under Chapter 59 merely because of sizing. The Tribunal followed its earlier decision in the assessee's own case and supporting precedent, applying the principle that classification depends on the product's true character rather than treatment alone. On that basis, the goods were held classifiable under Chapter 52, the contrary classification was set aside, and the assessee succeeded. Case-Laws Central Excise Tue, 24 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102570