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    <title>Central Excise - Classification of Book Binding cloth under Heading 59.01 or 52.06 - Regarding</title>
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    <description>Product manufactured by sizing cotton fabric with tapioca and guar flours, inorganic fillers and dyes, then backfilling and calendering; chemical analysis shows fabric plus substantial starch and ash. The HSN Explanatory Note describes plain weave fabrics heavily coated with gum or amylaceous substances used for outer covers of books or the like, and the Board concluded that the specific description is satisfied and that such coated fabrics fall under Heading 59.01 even if they have other end uses.</description>
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      <description>Product manufactured by sizing cotton fabric with tapioca and guar flours, inorganic fillers and dyes, then backfilling and calendering; chemical analysis shows fabric plus substantial starch and ash. The HSN Explanatory Note describes plain weave fabrics heavily coated with gum or amylaceous substances used for outer covers of books or the like, and the Board concluded that the specific description is satisfied and that such coated fabrics fall under Heading 59.01 even if they have other end uses.</description>
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      <pubDate>Thu, 02 Jul 1987 00:00:00 +0530</pubDate>
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