1998 (10) TMI 183 - AT - Central Excise

Summary

The judgment involves the classification of Fusible Interlining Cloth under Tariff Heading 52.06 or 59.03. The Collector ruled in favor of the assessee, stating that the fabric was not dot printed and thus not covered by Tariff Heading 59.03. The Revenue argued based on chemical test reports, but the Tribunal upheld the Collector's decision, dismissing the Revenue's appeal.