https://www.taxtmi.com/circulars?id=7128 Classification hinges on weight per square metre and textile-versus-rubber composition. Rubberised textile fabrics meeting the Chapter 59 note-either below the weight threshold or, if heavier, containing more than half textile by weight-fall under Heading 59.05. Cloth whose sheet component exceeds the weight threshold and in which textile is less than half by weight is classifiable as sheets of compounded unvulcanised rubber under Heading 40.05. An exemption applies to specified rubber predominant fabrics within Heading 59.05 only if they satisfy both the Chapter 59 note and the notification's descriptive conditions. en-us Tue, 02 Jun 1987 00:00:00 +0530 Thu, 09 Jul 2009 13:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7128 Classification hinges on weight per square metre and textile-versus-rubber composition. Rubberised textile fabrics meeting the Chapter 59 note-either below the weight threshold or, if heavier, containing more than half textile by weight-fall under Heading 59.05. Cloth whose sheet component exceeds the weight threshold and in which textile is less than half by weight is classifiable as sheets of compounded unvulcanised rubber under Heading 40.05. An exemption applies to specified rubber predominant fabrics within Heading 59.05 only if they satisfy both the Chapter 59 note and the notification's descriptive conditions. Circulars Central Excise Tue, 02 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7128