COMMNR.OF CENTRAL EXCISE,AHMEDABAD vs M/S.SUSMA TEXTILE PVT.LTD. — C.A. No. 1081/1998

Case under Section III. Status: Disposed.

Disposed

CNR: SCIN010022711998

Filing Date

06-Feb-1998

Registration No

C.A. No. 1081/1998

Diary Number

2271/1998

Order Date

05-May-2004

Document Type

Judgment - of Main Case

Disposal Type

Dismissed

Last updated 30-May-2026

Acts & Sections

Section III

Petitioner(s)

  1. 1.COMMNR.OF CENTRAL EXCISE,AHMEDABAD

    Adv. B. KRISHNA PRASAD

Respondent(s)

  1. 1.M/S.SUSMA TEXTILE PVT.LTD.

Case History

  1. Case disposedDisposed

  2. 05-May-2004

    Judgment - of Main CaseView PDF

  3. 25-Nov-2003

    ROP - of Main CaseView PDF

  4. 20-Nov-2003

    ROP - of Main CaseView PDF

  5. 18-Nov-2003

    ROP - of Main CaseView PDF

  6. 06-Feb-1998

    Case filed

    Registration No. C.A. No. 1081/1998

View Full Judgment
casestatus.in Summary

The Supreme Court dismissed the Commissioner of Central Excise's appeal and upheld the CEGAT tribunal's decision that Susma Textile's bleached, sized cotton fabrics should be classified under Heading 52.06 rather than 59.01. The court found that to qualify as "Buckram and similar stiffened textile fabrics" under Heading 59.01, fabrics must have permanent and durable stiffness; since the respondents' fabrics lost stiffness when treated with hot water and lacked interstices-filled structure, they failed this essential requirement and remained properly classified as ordinary sized fabrics under Heading 52.06. This case analysis is maintained by casestatus.in based on publicly available court records.

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