2003 (1) TMI 492

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....G. Shiv Dass, Advocate, for the Respondent. [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 to....

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.... the learned Counsel for the Respondent. The 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 unde....

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....ve to be filled and the stiffness has to be permanent. 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 g....