2001 (5) TMI 101

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....nkar, Member (T)]. - The order of the Commissioner impugned in this appeal was passed on a notice issued to the appellant, a manufacturer of fabrics alleging that the fabric manufactured by it was stiffened fabric, akin to buckram and hence classifiable under Heading 59.01 of the tariff, and not under Heading 52.06, as cotton fabric. In his order, the Commissioner has confirmed the proposal in the....

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....sed for outer covers of books or the like, but noted that the Assistant Collector had said that the fabric has some degree of stiffness and can be put to the use to the same use to which buckram can be used. Citing earlier decisions of the Tribunal to the effect that unless the stiffening is permanent, stiffened fabric cannot be classified under Heading 59.01 [Sunita Textile v. CCE - 1993 (67) E.L....