9911796707
TMI Blog2001 (1) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... order as the issue involved is the same. 2. The short point required to be decided in the present appeal is as to whether water proof fabrics being manufactured by the appellants are properly classifiable under Heading 52.07 or the same are to be classified under Heading 59.06. The Department's contention is that the water proof fabrics were "coated" fabrics and fall under Chapter 59. On the ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... could not be classified under Tariff Heading 5906.90. The appellants have also relied upon the earlier decision of the Tribunal in the case of C.C.Ex., Aurangabad v. M/s. Ratan Tarpaulin Water Proof, being Final Order No. 980/99-D, dated 10-9-1999, [2000 (126) E.L.T. 782 (T)] wherein it was held that water proof fabric is correctly classifiable under Heading 52.06/52.07. Our attention has also be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... between two rolls in order to squeeze out the excess quantity of sticking paste and to produce a coated fabrics of uniform thickness ..............." 6.1. We find that the same process was being undertaken by M/s. Ratan Tarpaulin Water Proof as recorded in the Final Order No. 980/99-D, dated 10-9-1999 [2000 (126) E.L.T. 782 (T)] (referred supra). It was observed by the Bench that the process of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above decision is fully applicable to the facts of the instant case, inasmuch as the appellants are also manufacturing water proof fabrics; by the same process as was adopted by M/s. Ratan Tarpaulin. We also take note of the subsequent decision of the Joint Commissioner, as referred to by the appellants, holding the classification of the water proof cotton canvas classified as falling under Headin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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