https://www.taxtmi.com/caselaws?id=111797 Dyed book binding cloth was held classifiable under Heading 5901.10 rather than Heading 52.06 because the tariff must be read by specific description and use, not by a single isolated physical feature. The goods were described and used as book binding cloth, and the test report showed heavy coating with gum and amylaceous substances, bringing them within the heading for textile fabrics coated for outer book covers. The remand order did not restrict the fresh classification exercise to permanent stiffness or imperviousness to water; the issue remained open on retested samples and other material. The lower classification was set aside and the Revenue's appeal succeeded. en-us Mon, 24 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 12:43:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111797 Dyed book binding cloth was held classifiable under Heading 5901.10 rather than Heading 52.06 because the tariff must be read by specific description and use, not by a single isolated physical feature. The goods were described and used as book binding cloth, and the test report showed heavy coating with gum and amylaceous substances, bringing them within the heading for textile fabrics coated for outer book covers. The remand order did not restrict the fresh classification exercise to permanent stiffness or imperviousness to water; the issue remained open on retested samples and other material. The lower classification was set aside and the Revenue's appeal succeeded. Case-Laws Central Excise Mon, 24 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111797