https://www.taxtmi.com/caselaws?id=118445 Tarpaulin classification under the Central Excise Tariff turned on whether the cotton fabric was so impregnated as to fall within Chapter 59.06 rather than Chapter 59.02. The test report and physical inspection showed heavy impregnation and visible layer formation to the naked eye, bringing the product within Note 5(a) to Chapter 59. On that basis, the goods were held correctly classifiable under CET sub-heading 5906.90. The reliance on an earlier decision was distinguished because, in that case, the layer formation was not visible. en-us Thu, 20 Jul 2006 00:00:00 +0530 Sat, 30 Jun 2012 16:53:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118445 Tarpaulin classification under the Central Excise Tariff turned on whether the cotton fabric was so impregnated as to fall within Chapter 59.06 rather than Chapter 59.02. The test report and physical inspection showed heavy impregnation and visible layer formation to the naked eye, bringing the product within Note 5(a) to Chapter 59. On that basis, the goods were held correctly classifiable under CET sub-heading 5906.90. The reliance on an earlier decision was distinguished because, in that case, the layer formation was not visible. Case-Laws Central Excise Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118445