Classification of heavily sized/bleached cotton fabrics whether under Chapter 59 or 52 of Central Excise Tariff - Clarification Regarding - Central Excise - 2/91-CX.1

Classification of heavily sized/bleached cotton fabrics whether under Chapter 59 or 52 of Central Excise Tariff - Clarification Regarding Circular No. 2/91-CX.1 Dated 6-2-1991 [From F. No. 52/20/89-CX.1] Government of India Central Board of Excise Customs New Delhi Subject : Classification of heavily sized/bleached cotton fabrics whether under Chapter 59 or 52 of Central Excise Tariff - Clarification Regarding. A doubt has been raised regarding the classification of heavily sized and stiffened cotton fabrics like interlinings etc. It is reported that heavy sizing and bleaching are done by adding fillers to the sizing or bleaching solution so as to make the cotton fabric stiff. A doubt has been expressed by the field formations that such kind of stiffened cotton fabrics may merit classification under Heading No. 59.01 of the Central Excise Tariff and not under Heading No. 52.06 as processed cotton fabrics. 2. This issue came up for discussion in the 3rd West Zone Tariff Conferencer held at Goa on 13th and 14th November, 1990. The Conference held that the Tariff entry 59.01 was quite clear. The scope of the expression "buckram and similar stiffened textile fabrics" would not be restricted by reference to first half of the heading relating to coating and should be interpreted in its ordinary meaning. If the stiffened fabric is similar to buckram, tracing cloth, book-binding cloth etc., it would be appropriately regarded as stiffened fabric covered by Heading No. 59.01 since the general heading would not be preferable to the more specific entry. The conference, therefore, arrived at the decision that Heading No. 59.01 was specific for stiffened type of fabrics and it would ever rule the heading of processed cotton fabrics i.e. Heading No. 52.06. 3. The matter has been further examined in the Board. The Heading Nos. 52.06 to 52.12 of the C.E.T. cover cotton fabrics subjected to processes like bleaching, dying, mercerising etc. Even after subjecting to these processes, the fabrics merit classification as 'cotton fabrics' covered under Heading No(s) 52.06 to 52.12 of CETA as the case may be. In the instant case, the fabrics are subjected to heavy sizing and bleaching by adding fillers to the sizing and bleaching solutions so as to make the cotton fabrics stiff. The resultant product acquires a different name, character and use distinct from that of the base fabrics. Such products clearly answer the specific description of Heading No. 59.01 of the C.E.T. Therefore, Board agrees with the views of the West Zone Tariff Conference that heavily sized stiffened cotton fabrics would be covered under Chapter Heading No. 59.01 of the Central Excise Tariff. In this connection, attention is also invited to instruction contained in Board's letter F. 59/4/87-CX.1, dated 2-7-1987 regarding classification of book-binding cloth. 4. Field formations and trade interests may be informed accordingly.