COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD versus M/S. SUSMA TEXTILE PVT. LTD.

COMMISSIONER OF CENTRAL EXCISE, AHMEDABAD versus M/S. SUSMA TEXTILE PVT. LTD.

Cotton fabrics which have only undergone padding with natural starch and do not show permanent or durable stiffness, and do not qualify as heavily sized, cannot be classified as 'Buckram' or similar stiffened textile fabrics under Heading 59.01. Therefore, they are classifiable under Heading 52.06 of the Central Excise Tariff Act, 1985.

Parties
Appellant: Commissioner of Central Excise, Ahmedabad; Respondent: M/s. Susma Textile Pvt. Ltd.
Jurisdiction
India
Judgment Date
05 May 2004
Procedural Posture
Civil Appeal / Supreme Court Judgment on Appeal From Central Excise Customs and Gold (control) Appellate Tribunal, Wrb, Mumbai
Outcome
Appeals dismissed
Legal Topics
Classification Under Central Excise Tariff Act 1985, Interpretation of Tariff Headings, Stiffened Textile Fabrics, Buckram, Bleached Cotton Fabrics
Taxation Customs and Excise Classification Under Central Excise Tariff Act 1985 Interpretation of Tariff Headings Stiffened Textile Fabrics Buckram Bleached Cotton Fabrics

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Parties

Commissioner of Central Excise, Ahmedabad

Appellant

M/s. Susma Textile Pvt. Ltd.

Respondent

Procedural Posture

Civil Appeal / Supreme Court Judgment on Appeal From Central Excise Customs and Gold (control) Appellate Tribunal, Wrb, Mumbai

Legal Issues

  1. 1 Whether bleached cotton fabrics, stiff and sized with starch gum and inorganic fillers, are classifiable under Heading 52.06 or 59.01 of the Central Excise Tariff Act, 1985

Ratio Decidendi

Cotton fabrics which have only undergone padding with natural starch and do not show permanent or durable stiffness, and do not qualify as heavily sized, cannot be classified as 'Buckram' or similar stiffened textile fabrics under Heading 59.01. Therefore, they are classifiable under Heading 52.06 of the Central Excise Tariff Act, 1985.

Court Disposition

Appeals dismissed

Orders

  • View taken by the tribunal is affirmed
  • No remand for reconsideration on the question of heavily sized fabric