1998 (11) TMI 405 - AT - Central Excise

Summary

The judgment by the Appellate Tribunal CEGAT, New Delhi involved the classification of cotton fabrics heavily sized but not permanently stiff. The issue was whether it falls under CET Chapter heading 52 or Chapter 59. The Tribunal upheld the assessee's claim for classification under Chapter 52.06 based on previous decisions. The impugned order was set aside, and the appeal was allowed.