Central Excise - Classification of Book Binding cloth under Heading 59.01 or 52.06 - Regarding - Central Excise - 7/87

Central Excise - Classification of Book Binding cloth under Heading 59.01 or 52.06 - Regarding Circular No. 7/87 Dated 2-7-1987 [From F. No. 59/4/87-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Classification of Book Binding cloth under Heading 59.01 or 52.06 - Regarding. A doubt has been raised as to whether "Book Binding Cloth" is classifiable under Heading No. 59.01 or 52.06 of the Central Excise Tariff. 2. The process of manufacture is reported to be as follows : "Grey Fabrics are subjected to the processes of padding i.e. sizing with Tapioca Flour, Guar Flour, China Clay, Turkey red oil and direct dyes. Thereafter the fabric is subjected to back filling process twice with thick paste of the above materials. Finally the fabrics are calendered." 3. The chemical test revealed that the sample was in the form of coloured fabrics sized with starch, inorganic fillers and colouring matter. The composition was - Fabric 51.76%, Starch 42.02%, Ash - 6.03%. 4. Heading 59.01 covers "textile fabrics coated with gum for amylaceous substances of a kind used for the outer covers of books or the like Heading 52.06(b) covers cotton fabrics subjected to various processes such as bleaching, mercerising etc. The matter has been examined by the Board in consultation with the Chief Chemist. The Board is of the view that the classification of the product under Heading 59.01 would be appropriate in view of the following reasons - (i) the specific description of Heading 59.01 is satisfied. The HSN Explanatory Note to Chapter 59.01 elaborates that the heading covers plain weave woven fabrics of cotton, linen or man-made fibres, heavily coated with gum or amylaceous substances (e.g. starch) of a kind used in the manufacture of book outer covers, boxes, spectacle or otuleyry cases, knife sheaths etc., and (ii) although in the earlier tariff such goods were classifiable under term 19(III) which covered cotton fabrics coated impregnated etc., such items were specifically excluded from the coverage of Item 19-III covering coated fabrics, etc. By a definition, coating only with preparations of cellulose derivaties, or other artificial plastic material, and by virtue of such exclusion, the products were classified under Item 19-I. Classification under item 19-I of the earlier tariff would therefore not be a reason for classifying the product under Heading 52.06 of the new tariff. 5. A doubt has further been raised that there are a large varieties of cotton fabrics which are coated with gum or amylaceous substances just as Book Binding Cloth and of which the end use may not be known or could be more than one and whether in such case it would be possible to draw a distinction, for purpose of classification, between the products of Heading 59.01 and those under Heading 52.06. The Explanatory Note to HSN referred to above makes it clear that not only cloth so prepared which is used for book binding but also cloth which has other end-uses would get covered by Heading 59.01. This is indicated by the expression "of a kind used for outer cover of books or the like" occuring under Heading 59.01. 6. In view of the aforesaid the Board is of the opinion that Book Binding Cloth is correctly classifiable under Heading 59.01 of the Central Excise Tariff.