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of <h1>Cotton Fabrics Coated with Adhesive Classified Under Heading 59.09 for Industrial Use, Says Central Excise Circular.</h1> A classification issue concerning cotton fabrics coated with synthetic adhesive and paper was addressed in a Central Excise circular. The product, used in shoe-upper manufacturing, was debated for classification under various headings of the Central Excise Tariff Act, 1985. The North Zone Tariff Conference and the Board concluded that the product should be classified under Heading No. 59.09, as it is a textile product suitable for industrial use, not a wearable fabric or paper product. This classification is to be communicated to relevant field formations and trade interests for implementation.
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