https://www.taxtmi.com/caselaws?id=106653 Roofing felt made of coated or impregnated textile fabric falls under Chapter 59, heading 5909.00, because Chapter 68, Note (C) excludes such textile fabrics from that chapter. The commentary notes that earlier Tribunal decisions on the same product and on the assessee's own case were followed, supported by the chemical report and product characteristics showing rot-proof and fire-resistant roofing felt rather than roofing board. On that basis, the proposed shift to Chapter 68 was not sustained, and the exemption under Notification No. 53/95 was not to be denied on that classification theory. en-us Tue, 30 Jul 2002 00:00:00 +0530 Thu, 15 Mar 2012 11:27:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106653 Roofing felt made of coated or impregnated textile fabric falls under Chapter 59, heading 5909.00, because Chapter 68, Note (C) excludes such textile fabrics from that chapter. The commentary notes that earlier Tribunal decisions on the same product and on the assessee's own case were followed, supported by the chemical report and product characteristics showing rot-proof and fire-resistant roofing felt rather than roofing board. On that basis, the proposed shift to Chapter 68 was not sustained, and the exemption under Notification No. 53/95 was not to be denied on that classification theory. Case-Laws Central Excise Tue, 30 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106653