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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether cotton fabric coated with adhesive and bonded with release paper was classifiable under sub-heading 5906.90 or under sub-heading 5909.00 of the Central Excise Tariff Act, 1985.
Analysis: The product was found to be intended for industrial use in the shoe industry as inner lining. The adhesive coating was not visible to the naked eye, and this factual position was not disputed. Relying on the treatment of similar cloth-based self-adhesive material, the Tribunal held that the product was not a textile fabric impregnated, coated or covered in the sense contemplated by Heading 5906. The goods were instead more appropriately covered by the entry for other textile products and articles of a kind suitable for industrial use under Heading 5909.
Conclusion: The classification under sub-heading 5906.90 was rejected and the goods were held classifiable under sub-heading 5909.00, in favour of the assessee.
Final Conclusion: The impugned classification was set aside and the appeal succeeded.
Ratio Decidendi: Where a textile-based product is used for industrial purposes and the coating or impregnation is not visible to the naked eye, it may fall outside the scope of Heading 5906 and be classifiable under Heading 5909 as an industrial textile product.
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