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TMI BlogCentral Excise - Classification of 'dipped fabrics' - RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... - Regarding. A doubt has been raised regarding the correct classification of "dipped fabrics" under the Central Excise Tariff. 2. The process of manufacture of the goods is reported to be as follows. The continuous filament yarn of nylon twisted in plies according to the specification, is wound on a beam in the required number of ends. The beam is then mounted on a loom and the individual ends a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ously heated to a temperature of 180oC to 240oC in another heating zone with the aid of liquified petroleum gas and then cooled. 3. The doubts raised are as to whether the subject goods are classifiable (a) under Heading 54.09 as Fabrics of man-made filament yarn or (b) under Heading 59.03 as Textile Fabrics impregnated, coated, covered or laminated with plastics or (c) under Heading 59.05 as Rub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be appropriate because in this case, the impregnation is with rubber/latex and not plastic and resorcinol formaldehyde is only a binding medium between the rubber latex and the fabric. Although it is true that resorcinol formaldehyde latex solution in which the fabrics are dipped is a mixture of plastic and rubber, it is observed that the major component is latex only. There is a nominal pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des "dipped". In the H.S.N. Explanatory Notes (p. 818) the scope of rubberised textile fabrics is given against Heading 59.06 which corresponds to entry 59.05 of the Central Excise Tariff. It is seen therefrom that the heading is shown to cover textile fabrics, impregnated, coated, covered, or laminated with rubber including dipped fabrics. 5. In view of the aforesaid discussion the Board is of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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