Central Excise - Coated Fabrics - Classification of 'FUSIBLE INTER-LINING CLOTH' whether classifiable as coated fabrics u/o 59.03 of C.E.T. - Clarification regarding - Central Excise - 24/Coated Fabrics/88-CX.1

Central Excise - Coated Fabrics - Classification of 'FUSIBLE INTER-LINING CLOTH' whether classifiable as coated fabrics u/o 59.03 of C.E.T. - Clarification regarding Cirular No. 24/Coated Fabrics/88-CX.1 Dated 2-9-1988 [From F. No. 59/1/88-CX.l] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Coated Fabrics - Classification of 'FUSIBLE INTER-LINING CLOTH' whether classifiable as coated fabrics u/o 59.03 of C.E.T. - Clarification regarding. A doubt has been raised regarding the classification of fusible interlining cloth whether classifiable under heading No. 59.03 as coated fabrics or in chapters 50 to 55 of the Central Excise Tariff depending on the textile material contained therein. 2. The process of manufacture is stated to be as under : The finished cloth from a batch passes over two pre-heated rolls having a surface temperature of about 225°C and then comes in contact with an engraved printing roll having fine dots engraved on it. High density polyethylene powder is taken in the hopper which sits on the engraved roll. The powder from the hopper gets filled in the engraved dots which then prints the pre-heated fabrics. The powder in between the engraved dots is scrapped by a doctor blade provided in the hopper as in the case of roller printing. The dot printed cloth then passes through the heated chamber where then the printing powder get fixed. 3. In this regard instructions contained in Board's Circular No. 1/Textile/1986 (F. No. 51/20/86/CX.1, dated 13-6-1986) may be referred to. According to the instructions contained therein, as per Note 2(a)(1) of Ch. 59, Textile fabrics impregnated, coated, covered or laminated with plastics in which the impregnation, coating or covering cannot be seen with the naked eye have been excluded from the scope of the Heading No. 59.03. The heading 59.03 applies to only such textile fabrics that satisfy the criterion laid down in Note 2 of Chapter 59. 4. The matter has been examined further in the Board. The expression "coated fabrics" is not defined either in the HSN or in the Central Excise Tariff. In the book on Textile Terms and Definitions, 7th edition, Manchester Textile Institute. "Coated fabrics" is defined as a textile fabrics on which there has been formed in situ, on one or both surfaces, a layer or layers of firmly adherent coating materials." 5. In the book, Complete Textile Encyclopaedia by V. R. Barve, coated fabrics are defined as 'Fabrics receiving various treatments to give an impervious surface'. In the draft addendum 150/R-472/DAD-6 (International Organization for Standardisation, 1975) the term 'coated fabrics, is defined as a fabric with an adherent layer of polymeric material on one or both sides resulting in a flexible product. 6. In the book, Encyclopaedia of Textiles (page 530) coated fabrics and laminated fabrics are defined as under :- Coated fabrics : 'Any fabric which is coated, filled, impregnated or laminated with a continuous film forming polymeric composition 7. From the above definition of the term 'coated fabrics' it is obvious that in the case of plastic coated fabric (i) the polymer is coated to give a continuous and adherent film or layer on the fabric and (ii) the fabric has an impervious surface. 8. In the HSN at page 816 under Heading 59.03 (same as in Central Excise Tariff) it is stated that in many of the textile fabrics classified under this heading, the plastic material forms a surface layer. According to Chapter Note 2(a)(1) of Chapter 59, fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60) are excluded from the purview of Heading 59.03. As per Note 2(a)(3) of Ch. 59, fabrics entirely coated with plastic material on both sides are not covered in Heading 59.03 but are covered in Ch. 39. Similarly according to Chapter Note 2(a)(1) of Ch. 59, fabrics partially coated or partially covered with plastics and bearing designs are also excluded from the purview of Heading 59.03. 9. In view of the above, textile fabrics including the fusible inter-lining cloth to merit classification as coated fabrics under Heading 59.03 of Central Excise Tariff, should have a continuous and adherent film or layer or plastic on one side of the fabric surface and the fabric should be imprevious and satisfy the conditions prescribed in Note 2 of Chapter 59. Assessments in each case would depend on visual and if necessary chemical examination in the light of the above. 10. Trade interests may also be informed suitably.