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of <h1>'Cotton Tyre Cord Fabrics' Classified Under Heading 52.05, Not 59.09, Per Central Excise Tariff Act Clarification.</h1> The classification of 'Cotton Tyre Cord Fabrics' under the Central Excise Tariff Act, 1985, was clarified. There was uncertainty about whether these fabrics should be classified under Heading 52.05 or 59.09. Heading 59.09 pertains to textile articles ready for industrial use, requiring additional processes. Since 'Cotton Tyre Cord Fabrics' are merely woven and require further processing, such as rubberization, for industrial application, they fall under Heading 52.05.
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