9911796707
TMI Blog1999 (9) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... aining 80% or more by weight of cotton. Investigations were conducted by the Revenue and the samples were drawn of the fabric in dispute. It was proposed that the said fabrics were classifiable under Heading No. 59.06 of the Tariff, which covered textile fabrics other than tyre cord fabric classifiable under Heading No. 59.02. On appeal, the Collector of Central Excise (Appeals) had held that the fabric in question was classifiable under Heading No. 52.07 of the Central Excise Tariff. 2. The respondents have prayed for decision on merits. 3. We have heard Shri A.K. Prasad, SDR, who submitted that the report of the Chemical Examiner was categorical that the fabric in question was impregnated for the purposes of Central Excise Tar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nation can be seen with naked eye." 5. The show cause notice was issued on 12-1-1991 and copies of the reports were enclosed as relied upon documents. In reply, the assessee submitted that the waterproofing of the cotton Canvas cloth was done by treatment with wax. They also argued that for the goods being classifiable under Heading No. 59.06, they should be only for technical use. They have also referred to the Chapter Note 5 (A) under Chapter 59 and had argued that as the necessary conditions for classification under Heading No. 59.06 was that the coating impregnation or covering could be seen with naked eye. Their goods did not satisfy these criteria. The matter was adjudicated by Dy. Collector of Central Excise after taking into a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n. 6. Reference has been made to the Board's Circular No. 59/4/90, dated 11-4-1991 wherein the Board has clarified that for classification under Heading No. 59.06, there should be a visible formation of layer on the surface of the fabrics if the manufacturing process of water proofing was such that there was formation of visible layer on the surface of the fabric then the classification would be in sub-heading No. 59.06 despite the mention of water proofing as one of the processes in Chapter 52. It is, thus clear that the expression used in Chapter Note 5 (a) with regard to seeing of the impregnation by the naked eye was the same as the expression used in the Board's Circular i.e. visible layer formation and there does not appear to b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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