https://www.taxtmi.com/caselaws?id=74709 Rubberised cotton fabric goods described as hospital sheeting or mackintosh were classified by reference to their composition and character. The Tribunal treated the finished product as predominantly rubber because cotton fabric had been rubberised, and it followed its earlier view in a similar product classification dispute. On that basis, the goods fell within Item 16-A(2) of the First Schedule to the Central Excises and Salt Act as rubber products, rather than Item 19(1)(b) as cotton fabrics subjected to rubberising, and the appeals failed. en-us Wed, 01 Jul 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:09:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74709 Rubberised cotton fabric goods described as hospital sheeting or mackintosh were classified by reference to their composition and character. The Tribunal treated the finished product as predominantly rubber because cotton fabric had been rubberised, and it followed its earlier view in a similar product classification dispute. On that basis, the goods fell within Item 16-A(2) of the First Schedule to the Central Excises and Salt Act as rubber products, rather than Item 19(1)(b) as cotton fabrics subjected to rubberising, and the appeals failed. Case-Laws Central Excise Wed, 01 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74709