1997 (5) TMI 266

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..... . The respondents here- in are engaged in the processing of cotton fabrics and man-made fabrics with the aid of power. Besides the process like bleaching, dyeing, stentering, they also process cotton fabrics into bleached and grey sheeting by applying Topi-oca starch, Maize starch, French Chalk powder and delomits (sic) which render the fabrics stiffening effect. These stiffened fabrics are .....

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..... or v. Suneeta Textiles Ltd. 1993 (67) E.L.T. 32. We have heard Shri V.K. Puri, the ld. SDR for the appellant Commissioner. We have also perused the above cited order of the Tribunal. The Tribunal had held that stiffened fabrics in order to be covered under Chapter 59 should have a permanent stiffeness. The Tribunal further noted that there were circulars by the Central Board of Excise Customs is .....

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