1997 (5) TMI 266 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai upheld the classification of stiffened fabrics processed by respondents under Heading 52.06 of Central Excise Tariff, rejecting the department's classification under Heading 59.01. The decision was based on the requirement of permanent stiffness for fabrics to be classified under Chapter 59 and circulars by the Central Board of Excise & Customs indicating classification under Chapter 52.06. The appeal was rejected.