Classification of Tarpaulin/ Processed waterproofing canvas cloth- Clarification regarding.

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..... th- Clarification regarding. I am directed to draw your attention to Board's Circular No. 6/91 dated 11.4.91 wherein it was clarified that wax coated canvas cloth would merit classification under heading 59.06 of the Central Excise Tariff if there is formation of visible layer on the surface of the fabric and not merely a change of colour or some residue. If, on the other hand, there is no visib .....

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..... on prescribed in the aforesaid Board's Circular was based on Chapter Note 5(a) of Chapter 59 of the CET which sets out that Heading 59.07 would not apply to fabrics in which impregnation, coating or covering cannot be seen with the naked eye (no account being taken of resulting change in the colour of the fabrics). 4. The Chief Chemist who was consulted has advised and it is also seen from the a .....

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..... 7. In the circumstances, it is hereby clarified that the classification of the subject goods may therefore be decided on the basis of facts and circumstances of each goods keeping in view the visibility criteria discussed in Board's aforesaid Circular and the position explained above in Paras 4, 5 6. In case of doubt, the samples can be got tested by Dy. Chief Chemist. All pending show cause .....

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