1997 (10) TMI 240

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.... JDR, for the Respondent. [Order per : V.P. Gulati, Vice President]. - The issue in the appeal relates to the classification of the book binding cloth. The learned lower authority has assessed the goods under Heading 59.01. The appellants claim the assessment of the same under Tariff Heading 52.06. Tariff Item 59.01 reads as under :- Textile fabrics coated with gum or amylaceous substance....