https://www.taxtmi.com/caselaws?id=116998 Dyed D/C book binding cloth was held not to satisfy the strict conditions for classification under Heading 5901.10, because the governing test requires a stiffened textile with durable and permanent stiffness and heavy sizing. Test reports showed the samples were not impervious to water and lost stiffness on contact with water, which defeated the statutory requirements for that heading. Mere commercial understanding of the product as book binding cloth was insufficient. The concurrent classification under Chapter 52 and Heading 52.06 was left undisturbed, and the Revenue's challenge failed. en-us Fri, 12 Aug 2005 00:00:00 +0530 Tue, 19 Jun 2012 14:40:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116998 Dyed D/C book binding cloth was held not to satisfy the strict conditions for classification under Heading 5901.10, because the governing test requires a stiffened textile with durable and permanent stiffness and heavy sizing. Test reports showed the samples were not impervious to water and lost stiffness on contact with water, which defeated the statutory requirements for that heading. Mere commercial understanding of the product as book binding cloth was insufficient. The concurrent classification under Chapter 52 and Heading 52.06 was left undisturbed, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 12 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116998