9911796707
TMI Blog2001 (5) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... was passed on a notice issued to the appellant, a manufacturer of fabrics alleging that the fabric manufactured by it was stiffened fabric, akin to buckram and hence classifiable under Heading 59.01 of the tariff, and not under Heading 52.06, as cotton fabric. In his order, the Commissioner has confirmed the proposal in the notice, demanded duty and imposed penalty. 2. Paragraph 5 of the notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctor had said that the fabric has some degree of stiffness and can be put to the use to the same use to which buckram can be used. Citing earlier decisions of the Tribunal to the effect that unless the stiffening is permanent, stiffened fabric cannot be classified under Heading 59.01 [Sunita Textile v. CCE - 1993 (67) E.L.T. 932 and others], it had confirmed the order of the Collector (Appeals). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commissioner says that the records show that the stiffness is not lost on washing the fabrics with ordinary water or warm water, contrary to the test reports cited by the counsel for the appellant which indicate that the fabric looses all stiffness on washing. He was unable to do so. The manufacturer's claim for classification of the fabrics under heading 52.06 has therefore to be accepted. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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