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of <h1>'Grey Bolting Cloth' classified under Central Excise Tariff heading 59.09, not 54.08, following Chief Chemist's advice.</h1> The circular from the Ministry of Finance addresses the classification of 'Grey Bolting Cloth' under the Central Excise Tariff. After consultation with the Chief Chemist, it is determined that grey bolting cloth, a plain weave man-made fabric used in various industries, should be classified under heading 59.09. This conclusion is based on its essential characteristics and the interpretative rules of the tariff, ruling out classification under heading 54.08. The Ministry advises issuing a Trade Notice to inform relevant parties of this classification decision.
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