https://www.taxtmi.com/caselaws?id=85773 Calendered fabrics impregnated, coated or covered with rubber and weighing 1500 gms per square metre were classified under Heading 59.05, because the specific tariff description for rubberised textile fabrics prevailed over the more general entry in Heading 40.05. On that classification, the claim to Notification No. 71/68 failed, since the exemption was tied to the rejected Chapter 40 classification. The lower authorities' classification was sustained and the exemption benefit was denied. en-us Mon, 09 Sep 1996 00:00:00 +0530 Mon, 08 Aug 2011 11:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85773 Calendered fabrics impregnated, coated or covered with rubber and weighing 1500 gms per square metre were classified under Heading 59.05, because the specific tariff description for rubberised textile fabrics prevailed over the more general entry in Heading 40.05. On that classification, the claim to Notification No. 71/68 failed, since the exemption was tied to the rejected Chapter 40 classification. The lower authorities' classification was sustained and the exemption benefit was denied. Case-Laws Central Excise Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85773