https://www.taxtmi.com/caselaws?id=46971 Textile classification under Heading 59.01 requires durable, permanent stiffness for buckram or similar stiffened fabrics. Where open-woven cotton fabrics are merely sized with starch and lose stiffness on treatment with hot water, and the evidence does not show filled interstices or lasting stiffness, the Department does not establish classification under Heading 59.01. Such fabrics are therefore classifiable under Heading 52.06, and temporary sizing alone is insufficient to bring them within the stiffened textile category. en-us Wed, 05 May 2004 00:00:00 +0530 Wed, 18 Jun 2014 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46971 Textile classification under Heading 59.01 requires durable, permanent stiffness for buckram or similar stiffened fabrics. Where open-woven cotton fabrics are merely sized with starch and lose stiffness on treatment with hot water, and the evidence does not show filled interstices or lasting stiffness, the Department does not establish classification under Heading 59.01. Such fabrics are therefore classifiable under Heading 52.06, and temporary sizing alone is insufficient to bring them within the stiffened textile category. Case-Laws Central Excise Wed, 05 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46971