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TMI Blog1998 (1) TMI 155X X X X Extracts X X X X X X X X Extracts X X X X ..... e department of a sample drawn in February, 1988 apparently showed the goods to confirm the goods to buckram or similar fabrics. On this basis notice was issued pro- posing classification of the goods under Heading 59.01 and recovery of diffe- rential duty for the period from March, 1986 - January, 1988. In the order impu- gned in the appeal the Collector has confirmed the demand. Hence this appeal. 2. The report of the test of samples which were drawn in February,1988 is not available; neither side was able to produce it. However the samples of goods manufactured by the appellant were tested in 1983, 1987 and 1988. The reports of the samples tested in 1987, 1988 and 1989 were that they were heavily sized fabrics made wholly of cotton ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 in its order in C.C.E. v. Sunita Textiles Ltd. - 1993 (67) E.L.T. 932. In the test report dated 16-8-1991, the Assistant Chemical Examiner at Baroda had, while giving his report on the result of the test of the sample drawn from the appellant's factory invited the attention of the Supdt. to his office letter containing the technical opinion which was given with regard to testing of fabrics manufactured by Sunita Textiles and said that the process of manufacture undertaken by the present appellant was similar to the manufacture by Sunita Textiles. The departmental representative contends that this does not mean that the fabrics manufactured by the appellant and that of Sunita Textiles were identical. It is difficult to agree with this. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat there was a practice prevalent, and still in vogue of subjecting cotton fabrics to a coating to starch after they were washed, by dipping them in starch in order to give them a stiffness which enhances their appearance and provides some degree of resistence to creasing. If by subjecting fabrics to stiffening to starch they become buckram or similar fibre, it would follow that every cotton fabric which is stiffened by starch would be considered buckram or stiffened fabric. This can obviously not be the case. Buckram and similar fabrics are fabrics known in the trade as such and intended for specific use to which they have been given characteristics which must be durable. In fact the Indian Standard Glossary of Textile Terms Woven Fabrics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it would be appropriately regarded as stiffened fabric covered by Heading 59.01. 9. The first difficulty that arises is the emphasis on "heavily sized" stiffened cotton fabrics. None of the textile dictionaries that we have referred to make a distinction between heavily sized fabrics and fabrics that not heavily sized. Further it is not correct to say that all the categories of goods specified in Heading 59.01 are heavily sized or even stiffened. As we have said the heading is in four parts. Of this, it is only goods in the first, in the last part that is, textile fabric, buckram and similar goods or stiffened goods which are stiffened. Tracing cloth is not subjected to stiffening. The HSN Explanatory Note indicates that tracing clot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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