2001 (5) TMI 101 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai allowed the appeal of a fabric manufacturer against the Commissioner's order classifying stiffened fabric under Heading 59.01 instead of cotton fabric under Heading 52.06. The Tribunal ruled that the fabric did not have permanent stiffness and should be classified under Heading 52.06. The impugned order was set aside.