1997 (11) TMI 176

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..... Puri, SDR, for the Respondent. [Order per : K.S. Venkataramani, Member (T)]. - We have heard Shri M.H. Patil, the ld. Counsel for the appellants and Shri V.K. Puri, the ld. SDR for the department. 2. The issue in this case relates to the classification of the bleached sheeting fabrics which is heavily sized as between Heading 52.06 of CETA which is claimed by the appellants and Heading 59 .....

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..... der Heading 59.01 of CETA but would be more appropriate to classify under Heading 52.06 of CETA. The decisions are : Collector of Central Excise v. Sunita Textiles Ltd. - 1993 (67) E.L.T. 932 (Tribunal), which was followed in Siddheshwar Textile Mills (Pvt.) Ltd. v. CCE, Aurangabad - 1997 (20) RLT 850 (CEGAT-SB) and in the case of Commissioner of Central Excise, Aurangabad v. M/s. Solapur Zilla V .....

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