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TMI Blog2005 (2) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... the respondent-assessee - Held that:- The Tribunal took note of the fact that the Collector had the article chemically analysed. The Chemical analyst's report showed that the material was impregnated by waterproofing material. Subsequently a retest was done by the Chief Chemist of the Central Revenues Control Laboratory, Government of India which showed that the three samples were not wholly impre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpeting entries read as follows : "52.06 Cotton fabrics (excluding fabrics covered under Heading Nos. 52.09, 52.10 and 52.11, - (a) woven on looms other handlooms, and (b) subjected to the process of bleaching, mercerising, dyeing, printing, water proofing, shrink-proofing, organdie processing or any other process or any two or more of these processes with the aid of power or steam." "59.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , china clay and yellow chlorine, etc. It was then passed through rollers operated manually and squeezed to the required thickness after which it was dried and thereafter cut to the required sizes with the help of manually operated machines. 3. The Tribunal found as a fact that the fabric could not be said to be impregnated by relying upon the definition of the word "impregnated" in the Handbook ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the conclusion that this situation was covered by Chapter Note 5(a) and therefore, taken out of the purview of Tariff Heading 59.06. The finding being one of fact, we do not see any reason to interfere with the conclusion of the Tribunal. The appeals are, accordingly, dismissed but without any order as to costs. C.A. Nos. 280-292/2002 : 5. Having regard to the facts of the case, we see no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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