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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>'Book Binding Cloth' Classified Under Heading 59.01 for Central Excise; Covers Fabrics Coated with Starch and Fillers.</h1> The circular addresses the classification of 'Book Binding Cloth' under the Central Excise Tariff, specifically whether it falls under Heading 59.01 or 52.06. The manufacturing process involves padding with various substances and calendering. Chemical analysis shows the cloth is heavily coated with starch and fillers. The Board, after consultation, concludes that the cloth fits under Heading 59.01, which covers textile fabrics coated with gum or amylaceous substances used for book covers and similar items. It clarifies that such classification applies even if the cloth has multiple end uses, as indicated by the explanatory notes to Heading 59.01.
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