1998 (4) TMI 215

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..... t. [Order per : Justice U.L. Bhat, President]. - Respondent, engaged in the manufacture of different varieties of 100% cotton fabrics such as Bleached Sheetings, Scoured Sheetings, Dyed Sheetings and Grey Sheetings, filed Classification List Nos. 36/90-91 and 74/90-91, proposing classification under Chapter Heading 52.06 claiming full exemption under Notification Nos. 253/82, 47/90 and 48/90. S .....

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..... ing, waterproofing, shrink-proofing, organide processing or any other process or any two or more of these processes with the aid of power or steam." Chapter Heading 5901.10 reads as follows : "5901.10 Textiles fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; buckram and similar stiffened textile fabrics." 3. The goods manufactured .....

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..... t, fabric which does not fall within the description `buckram', cannot be classified under Chapter Heading 59.01. See Sunita Textiles Ltd. - 1993 (67) E.L.T. 932 (T), Siddheshwar Textile Mills Pvt. Ltd. - 1998 (98) E.L.T. 522 (T), Final Order No. 1953/97-WRB, dated 12-5-1997 in Appeal No. E/2106/91-D, Susma Textiles Pvt. Ltd. - 1998 (97) E.L.T. 65 (T) and 1998 (99) E.L.T. 158 (T). The use to which .....

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