Tariff classification of processed cotton fabric for abrasive backing falls under Heading 52.06, not Heading 59.01.

Processed cotton fabric used as backing material for coated abrasives, and coated with glue, starch and pigment, was held not to fall within Heading 59.01 because it did not match the specific description of textile fabrics coated with gum or amylaceous substances used for book covers, tracing cloth, prepared painting canvas, buckram or similar stiffened textile fabrics. Applying earlier rulings, the fabric was classified under Heading 52.06 of the Central Excise Tariff Act, 1985, with the classification therefore accepted in favour of the assessee.

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Issues: Whether cotton fabrics processed with glue, starch and pigment, and used as backing material for coated abrasives, are classifiable under Heading 52.06 or under Heading 59.01 of the Central Excise Tariff Act, 1985.

Analysis: The product was processed with glue and starch and used as backing material for coated abrasives. Heading 59.01 applies to textile fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books, tracing cloth, prepared painting canvas, buckram and similar stiffened textile fabrics. The product did not answer that description. Following the earlier decisions relied upon, processed cotton fabrics of this nature were held to fall under Heading 52.06.

Conclusion: The product is not classifiable under Heading 59.01 and is classifiable under Heading 52.06, in favour of the assessee.

Ratio Decidendi: Where processed cotton fabric is used as backing material for coated abrasives and does not meet the specific description in Heading 59.01, it falls under Heading 52.06 of the Central Excise Tariff Act, 1985.

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