https://www.taxtmi.com/caselaws?id=90969 Cotton fabric coated with adhesive and bonded with release paper was examined for tariff classification under the Central Excise Tariff Act, 1985. The Tribunal treated the product as intended for industrial use in the shoe industry as an inner lining, and noted that the adhesive coating was not visible to the naked eye. On that basis, it held that the goods did not answer to textile fabric impregnated, coated or covered under Heading 5906, but were more appropriately classifiable as an industrial textile product under Heading 5909. The classification under sub-heading 5906.90 was rejected and sub-heading 5909.00 was applied. en-us Fri, 23 Apr 1999 00:00:00 +0530 Wed, 12 Oct 2011 18:34:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90969 Cotton fabric coated with adhesive and bonded with release paper was examined for tariff classification under the Central Excise Tariff Act, 1985. The Tribunal treated the product as intended for industrial use in the shoe industry as an inner lining, and noted that the adhesive coating was not visible to the naked eye. On that basis, it held that the goods did not answer to textile fabric impregnated, coated or covered under Heading 5906, but were more appropriately classifiable as an industrial textile product under Heading 5909. The classification under sub-heading 5906.90 was rejected and sub-heading 5909.00 was applied. Case-Laws Central Excise Fri, 23 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90969