https://www.taxtmi.com/caselaws?id=93317 Chapter Note 2(a)(3) to Chapter 59 excludes textile fabrics completely embedded in plastics or entirely coated or covered on both sides with such material, where the coating or covering is visible to the naked eye. The decisive test is whether both sides are coated or covered, not whether the original fabric remains visible. The test report stated that the sample was a woven fabric coated or impregnated on both sides with phenolic synthetic resin. The lower appellate authority misread the chapter note by adding a condition not found in it, so the product was not classifiable under Heading 59.03 on that basis and the assessee obtained the consequential exemption benefit. en-us Tue, 29 Apr 1997 00:00:00 +0530 Wed, 09 Nov 2011 17:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93317 Chapter Note 2(a)(3) to Chapter 59 excludes textile fabrics completely embedded in plastics or entirely coated or covered on both sides with such material, where the coating or covering is visible to the naked eye. The decisive test is whether both sides are coated or covered, not whether the original fabric remains visible. The test report stated that the sample was a woven fabric coated or impregnated on both sides with phenolic synthetic resin. The lower appellate authority misread the chapter note by adding a condition not found in it, so the product was not classifiable under Heading 59.03 on that basis and the assessee obtained the consequential exemption benefit. Case-Laws Central Excise Tue, 29 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93317