C. Ex. - Cotton - Classification of "TYRE CORD FABRICS OF COTTON BASE" whether under Heading 52.05 or 59.09 - Clarification reg - Central Excise - 22/Cotton/88-CX.1

C. Ex. - Cotton - Classification of " TYRE CORD FABRICS OF COTTON BASE" whether under Heading 52.05 or 59.09 - Clarification reg Circular No. 22/Cotton/88-CX.1 Dated 10-8-1988 [From F. No. 22/19/87-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : C. Ex. - Cotton - Classification of " TYRE CORD FABRICS OF COTTON BASE" whether under Heading 52.05 or 59.09 - Clarification reg. A doubt has been raised regarding classification of "Cotton Tyre Cord Fabrics" whether under Heading 52.05 or 59.09 of the Central Excise Tariff Act, 1985. 2. Textile articles, as per Heading 59.09 refers to those articles which have undergone some other processes which make it suitable to be used in industrial purpose. As can be seen from Chapter Note 6 to Chapter 59 all the descriptions refer to textile products or articles which can directly go for industrial use. But cotton tyre cord fabric is still a fabric and only weaving into fabrics is completed. This still remains as a fabric and has to undergo certain processes as rubberisation before it can be used in the tyre manufacture etc. 3. In view of the above, it is therefore, clarified that cotton tyre cord fabrics as such before rubberising would appropriately be covered by Heading 52.05.