COMMNR.OF CENTRAL EXCISE,AHMEDABAD vs M/S.SUSMA TEXTILE PVT.LTD.

The Supreme Court examined the classification of bleached sheeting under the Central Excise Tariff Act, 1985, specifically whether it falls under Heading 52.06 or Heading 59.01. The Court upheld the Tribunal's decision that the cotton fabrics, despite being heavily sized, do not possess permanent stiffness and are correctly classified under Heading 52.06. The Court affirmed the earlier ruling that the product does not meet the criteria for classification under Heading 59.01, thereby dismissing the Revenue's appeal.