https://www.taxtmi.com/circulars?id=6446 The operative classification test is whether the water proofing process produces a visible, continuous layer on the fabric surface: a visible layer warrants classification as a coated/impregnated fabric under the coated textile tariff heading, whereas absence of a visible layer (mere residues or uneven deposits) yields classification as waterproofed cloth under the textile heading for water proofed fabrics, subject to the base fabric requirement; the visible layer must be distinguished from residue and interpretative tie breaking favors the coated classification when a visible layer exists. en-us Thu, 11 Apr 1991 00:00:00 +0530 Fri, 03 Jul 2009 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6446 The operative classification test is whether the water proofing process produces a visible, continuous layer on the fabric surface: a visible layer warrants classification as a coated/impregnated fabric under the coated textile tariff heading, whereas absence of a visible layer (mere residues or uneven deposits) yields classification as waterproofed cloth under the textile heading for water proofed fabrics, subject to the base fabric requirement; the visible layer must be distinguished from residue and interpretative tie breaking favors the coated classification when a visible layer exists. Circulars Central Excise Thu, 11 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6446