Classification of heavily sized/bleached cotton fabrics whether under Chapter 59 or 52 of Central Excise Tariff - Clarification Regarding

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.....1] Government of India Central Board of Excise & Customs New Delhi Subject : Classification of heavily sized/bleached cotton fabrics whether under Chapter 59 or 52 of Central Excise Tariff - Clarification Regarding. A doubt has been raised regarding the classification of heavily sized and stiffened cotton fabrics like interlinings etc. It is reported that heavy sizing and bleaching are done ....

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....ng cloth etc., it would be appropriately regarded as stiffened fabric covered by Heading No. 59.01 since the general heading would not be preferable to the more specific entry. The conference, therefore, arrived at the decision that Heading No. 59.01 was specific for stiffened type of fabrics and it would ever rule the heading of processed cotton fabrics i.e. Heading No. 52.06. 3. The matter has ....