2003 (1) TMI 492

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....ndent. [Order per : Justice K.K. Usha, President]. - In this appeal at the instance of the Revenue the issue arising for consideration is whether the fabric processed by the respondent-assessee is to be classified under sub-heading 5901.10 of the CETA, 1985 as alleged by the Department or under Heading 52.06 as claimed by the assessee. The Commissioner took the view that since the Department ha....

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.... respondent-assessee receives grey cotton fabrics from merchants. Those fabrics are subjected to process of desisting, sizing, kierbirling, unscoring, bleaching and dyeing. Thereafter it is sized with natural starch known as padding. It is the case of the assessee that it had a temporary stiffness. For obtaining permanent stiffness the fabric has to undergo chemical treatment which is not being ca....

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....rmanent. In CCE, Aurangabad v. Solapur Zilla Vinkar Sahakari Federation - 1998 (104) E.L.T. 402, the Tribunal considered the classification of the fabric which was processed into bleached and grey sheeting by applying Topioca starch, Maize starch, French chalk powder and dolomite which render the fabrics stiffening effect. These stiffened fabrics are generally used in the interior of garments. The....