TMI Blog2004 (5) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Ministry of Finance, Department of Revenue dated 7-12-1989 wherein it had been confirmed that bleached and sized cotton fabrics manufactured by them merit classification under Chapter 52 as these fabrics were neither coated nor impregnated but only sized with starch. When the several ingredients have to be satisfied, even if one ingredient is not satisfied, namely, that the stiffness has to be of permanent and durable nature, we do not think that the view taken by the Tribunal calls for any interference on our hands. In addition, we may notice that in none of the cases presently involved, we have any heavily sized fabric. Therefore, that aspect need not detain us. Affirm the view taken by the Tribunal and dismiss these appeals. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Heading 52.06 and approved two classification lists accordingly. 3.The matter was carried in appeal to the Collector (Appeals) who allowed the appeal and affirmed the demand of duty by holding that the product in question is specifically covered under Heading 59.01 which provides a specific tariff entry for stiffness textile fabrics. The matter was further carried to CEGAT. The Tribunal held that the cotton fabrics though heavily sized do not have permanent stiffness to be treated as similar to 'Buckram' and accordingly classifiable under Heading 52.06 and not under Heading 59.01 of the Act. Hence these appeals. 4.We may, however, notice that in Collector of Central Excise, Aurangabad v. Solapur Zilla Vinkar Sahakari Federation, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Department of Revenue dated 7-12-1989 wherein it had been confirmed that bleached and sized cotton fabrics manufactured by them merit classification under Chapter 52 as these fabrics were neither coated nor impregnated but only sized with starch. On behalf of the Revenue, the contention put forth before the Tribunal is that the scope of expression 'Buckram and similar stiffened textile fabrics' could not be restricted by reference to first half of the heading relating to coating and should be interpreted in its ordinary manner and that if the stiffened fabrics is similar to Buckram, tracing cloth, book binding cloth, etc., it would be appropriately regarded as stiffened fabrics covered by sub-heading 5901 since the general heading of proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of hat foundations of Heading 65.07 would also be fall under this heading and that the textile fabrics coated with gum and amylaceous substances of a kind used for paper coverings of books or the like, tracing cloth, prepared binding 'Buckram' and similar stiffened textile fabric of a kind used for hat foundation would be covered under this heading. After adverting to certain definitions in the Dictionary of Textiles held that an impregnated fabric is one in which interstics between the yarn are to be completely filled with impregnating compound throughout the thickness of the material. The definition of 'Buckram' and Library Buckram also indicates that it is heavily sized. The definition of sizing indicates that it is a ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fabric and to give a better and fuller appearance. However, these additives get removed from the fabric when the starch is washed up. Based on this material, the appeal filed before the Tribunal was rejected. 7.The learned Counsel for the appellants contended that the Tribunal has gone on the basis of issue of permanent stiffness and not dealt with other aspect whether the fabric in question is heavily sized or not. 8.Heading 59.01 reads as follows : "Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics." 9.In Fairchild's Dictionary of Textiles, which is an authority to the text book o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... do not have permanent or durable stiffness which is essential for a fabric to be classified as 'Buckram' in view of definition as understood ordinarily and as is referred to in the authoritative text books. The report given by the Chemical Examiner on which the Department has placed reliance itself indicates the process undergone by the respondents' fabric is only that of padding and does not show any stiffness of permanent nature. 12.When the several ingredients have to be satisfied, even if one ingredient is not satisfied, namely, that the stiffness has to be of permanent and durable nature, we do not think that the view taken by the Tribunal calls for any interference on our hands. In addition, we may notice that in none of the cases ..... X X X X Extracts X X X X X X X X Extracts X X X X
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