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of <h1>PVC Leather Cloth Classified Under Heading 59.03 in Central Excise Tariff, Resolving Classification Doubts.</h1> The circular from the Central Board of Excise & Customs clarifies the classification of PVC leather cloth, commonly known as rexine cloth, under the Central Excise Tariff. It addresses doubts regarding whether it should fall under Heading No. 39.21 or 59.03. The circular concludes that rexine cloth, due to its manufacturing process and characteristics, is correctly classified under Heading 59.03. This decision is supported by Chapter notes, HSN Explanatory Notes, previous decisions from the Tariff Conference of Commissioners, and a Supreme Court ruling. The circular advises trade and field formations to finalize pending disputes and assessments accordingly.
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