https://www.taxtmi.com/caselaws?id=657 Tarpaulin fabric that is waterproofed without a visible layer or coating discernible to the naked eye remains classifiable as water-proofed cotton fabric under Heading 52.07, not as impregnated or coated textile fabric under Heading 59.06. The deciding test was whether the fabric surface showed a visible coating, and the evidence did not establish such coating because the warp and weft remained visible. Cutting, stitching and eyeletting tarpaulin fabric into made-ups did not create a commercially distinct product and therefore did not amount to manufacture under central excise law. As a result, the related duty, confiscation, penalty and small-scale exemption denial were unsustainable. en-us Thu, 06 Jan 2005 00:00:00 +0530 Thu, 28 Jan 2016 23:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=657 Tarpaulin fabric that is waterproofed without a visible layer or coating discernible to the naked eye remains classifiable as water-proofed cotton fabric under Heading 52.07, not as impregnated or coated textile fabric under Heading 59.06. The deciding test was whether the fabric surface showed a visible coating, and the evidence did not establish such coating because the warp and weft remained visible. Cutting, stitching and eyeletting tarpaulin fabric into made-ups did not create a commercially distinct product and therefore did not amount to manufacture under central excise law. As a result, the related duty, confiscation, penalty and small-scale exemption denial were unsustainable. Case-Laws Central Excise Thu, 06 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=657