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of <h1>Classification of Tarpaulin Cloth: Chapter 52 vs. Chapter 59 Decision</h1> <h3>DUCKSOLE (I) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE</h3> DUCKSOLE (I) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, BANGALORE - 2000 (125) E.L.T. 830 (Tribunal), 2000 (38) RLT 279 Issues involved: Classification of Tarpaulin cloth/water-proof canvass cloth under Chapter 52 (Heading 52.06) or Chapter 59 (Heading 59.06).Summary:The appellants manufacture Tarpaulin cloth/wax coated water-proofed canvass, claiming classification under Chapter 52 (Heading 52.06), while Revenue argues for classification under Chapter 59 (Heading 59.06) as per the Collector's order.The Counsel for the appellants asserts that the product falls under Chapter 52 (Heading 52.06) as it is prepared from cotton fabric subjected to water-proofing. The Revenue contends that it falls under Chapter 59 (Heading 59.06) as impregnated, coated/laminated textile fabric, as per the Collector's classification.To determine the proper classification, reference is made to Chapter 52 (Heading 52.06) for cotton fabrics and Chapter 59 (Heading 59.06) for impregnated, coated, covered, or laminated textile fabrics. Section Note 5 excludes fabrics where impregnation, coating, or covering is not visible to the naked eye from Heading 59.06.The process of manufacture involves dipping cloth in a mixture, passing it through rollers, and cutting/stitching to size. The Central Board of Excise & Customs (CBEC) instruction states that visible layer formation determines classification under Heading 59.06.A previous Tribunal order classified Tarpaulin cloth under Chapter 52 (Heading 52.06), consistent with the current case. Another order classifying under Chapter 59 (Heading 59.06) is pending in the Supreme Court, with distinctions in evidence of visible coating/impregnation.Under the previous Tariff, Tarpaulin cloth was classified under TI 19(b), corresponding to Chapter Heading 52.06. Legal precedents support this classification, entitling appellants to exemption benefits under specific notifications.In conclusion, the product is classified under Chapter Heading 52.06, setting aside the Collector's order and granting relief to the appellants in all appeals.
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