https://www.taxtmi.com/caselaws?id=107449 Processed fabric subjected to desizing, sizing, bleaching, dyeing and padding with natural starch was held not to be classifiable as stiffened fabric under Heading 59.01 of the Central Excise Tariff Act, 1985. The governing principle applied was that Heading 59.01 covers textile fabrics with heavy sizing, filled interstices and permanent stiffness; temporary stiffness alone is insufficient. As the fabric had only a temporary stiffening effect, it fell outside Heading 59.01 and was classifiable under Heading 52.06 as processed cotton fabric. en-us Fri, 03 Jan 2003 00:00:00 +0530 Thu, 22 Mar 2012 15:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107449 Processed fabric subjected to desizing, sizing, bleaching, dyeing and padding with natural starch was held not to be classifiable as stiffened fabric under Heading 59.01 of the Central Excise Tariff Act, 1985. The governing principle applied was that Heading 59.01 covers textile fabrics with heavy sizing, filled interstices and permanent stiffness; temporary stiffness alone is insufficient. As the fabric had only a temporary stiffening effect, it fell outside Heading 59.01 and was classifiable under Heading 52.06 as processed cotton fabric. Case-Laws Central Excise Fri, 03 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107449