9911796707
TMI Blog1997 (4) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. Briefly stated the facts of the case are as follows :- 1.1 The appellants herein manufacture excisable goods falling under Chapters 84 and 85 of the Central Excise Tariff. For the manufacture of the said goods, the appellants purchase fibre from outside and dip it in the resin solution so that resin covers both sides. Fibre so obtained is used captively by the appellants for manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reads as follows :- (a) Textile Fabrics, impregnated, covered or laminated with plastics ..... ......, other than : .................. .................. ................... ........... (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port, that the plastic covers the fabric on both sides as per the query posed by the Revenue in the Test Memo and Report furnished by the Chemical Examiner. He, therefore, submits that on the basis of the said Chapter Note 2(a)(3) of Chapter 59, the product is excluded from Heading 59.03 and it would be classifiable under Chapter 39. 6. As regards the controversy whether the fabric can be seen w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination of the fabric in question, original fabric could be seen with the naked eye instead of showing only the coated or covered plastic or such material with the naked eye. Learned JDR, further, submits that the point whether the coating or covering on plastic on both sides could be seen with the naked eye or not, was not a question put in the Test Memo to the Chemical Examiner. He, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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