https://www.taxtmi.com/caselaws?id=86983 Processed cotton fabric coated on one side with starch, gummy matter and inorganic siliceous material was held to fall under heading 5901.10, because heading 59.01 covers textile fabrics coated with gum or amylaceous substances of a kind used for book covers and similar binding uses. The phrase "of a kind used" was treated as illustrative, so actual use by book binders as side patti supported classification under that heading. As the product was not classifiable under heading 5206.31, exemption claimed under Notification No. 142/86-C.E. on that basis was not available. en-us Tue, 20 May 1997 00:00:00 +0530 Mon, 29 Aug 2011 17:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86983 Processed cotton fabric coated on one side with starch, gummy matter and inorganic siliceous material was held to fall under heading 5901.10, because heading 59.01 covers textile fabrics coated with gum or amylaceous substances of a kind used for book covers and similar binding uses. The phrase "of a kind used" was treated as illustrative, so actual use by book binders as side patti supported classification under that heading. As the product was not classifiable under heading 5206.31, exemption claimed under Notification No. 142/86-C.E. on that basis was not available. Case-Laws Central Excise Tue, 20 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86983