https://www.taxtmi.com/circulars?id=6533 The Board applied the essential characteristic test and Explanatory Notes to determine that adhesive-coated cotton fabric, produced with a removable paper carrier and used as raw material for shoe-uppers, is not impregnated paper nor an identifiable footwear part; its essential character is imparted by the fabric and it should be treated as a laminated textile product suitable for industrial use under the heading for other textile fabrics. en-us Fri, 23 Nov 1990 00:00:00 +0530 Sat, 04 Jul 2009 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6533 The Board applied the essential characteristic test and Explanatory Notes to determine that adhesive-coated cotton fabric, produced with a removable paper carrier and used as raw material for shoe-uppers, is not impregnated paper nor an identifiable footwear part; its essential character is imparted by the fabric and it should be treated as a laminated textile product suitable for industrial use under the heading for other textile fabrics. Circulars Central Excise Fri, 23 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6533