Visible impregnation test governs tarpaulin classification under Chapter 59, supporting sub-heading 5906.90.

Tarpaulin classification under the Central Excise Tariff turned on whether the cotton fabric was so impregnated as to fall within Chapter 59.06 rather than Chapter 59.02. The test report and physical inspection showed heavy impregnation and visible layer formation to the naked eye, bringing the product within Note 5(a) to Chapter 59. On that basis, the goods were held correctly classifiable under CET sub-heading 5906.90. The reliance on an earlier decision was distinguished because, in that case, the layer formation was not visible.

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Issues: Whether tarpaulin manufactured by the appellants was classifiable under Chapter Heading 59.06 or Chapter Heading 59.02 of the Central Excise Tariff Act, 1985.

Analysis: The classification turned on the test report and the physical inspection of the sample. The base cotton fabric was found to be heavily impregnated, and the impregnation as well as the layer formation were visible to the naked eye. On that basis, Note 5(a) to Chapter 59 was applied, which supported classification under the heading covering such visible impregnation. The facts were distinguished from the relied-upon earlier decision because, in that case, the layer formation was not visible.

Conclusion: The product was correctly classified under CET sub-heading 5906.90, and the challenge to that classification failed.

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