Classification of "bead repair fabric" as rubberised fabric under Tariff Item 19I(i) upheld, processing surcharge demand upheld.

The product "bead repair fabric" made by rubberising grey canvas was classified as rubberised fabric under Tariff Item 19I(i) instead of a rubber product under Tariff Item 16A(2). The demand for processing surcharge was upheld, and the Government's revision application was denied.

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The Government of India considered a revision application regarding the classification of a product called bead repair fabric, made by rubberising grey canvas. It was determined that the product should be classified under Tariff Item 19I(i) as rubberised fabric, not under Tariff Item 16A(2) as a rubber product. The demand for processing surcharge was deemed correct, and the Revision Application was rejected.

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