https://www.taxtmi.com/caselaws?id=102786 Industrial filter cloth is classifiable under Chapter 59 as a textile article suitable for industrial use rather than under Chapter 52 as unprocessed cotton woven fabric. Chemical examination and surrounding material established that the goods functioned as filter cloth for industrial filtering, and the applicable Larger Bench ratio supported classification by their industrial character, use and tariff description. Classification under Chapter 52 was therefore rejected, and the assessee obtained relief on the classification issue. en-us Wed, 12 Jun 2002 00:00:00 +0530 Thu, 16 Feb 2012 11:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102786 Industrial filter cloth is classifiable under Chapter 59 as a textile article suitable for industrial use rather than under Chapter 52 as unprocessed cotton woven fabric. Chemical examination and surrounding material established that the goods functioned as filter cloth for industrial filtering, and the applicable Larger Bench ratio supported classification by their industrial character, use and tariff description. Classification under Chapter 52 was therefore rejected, and the assessee obtained relief on the classification issue. Case-Laws Central Excise Wed, 12 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102786