https://www.taxtmi.com/caselaws?id=2631 The rain coats made from rubberized textile fabrics were classified under Heading 62.01 instead of 40.15 in this case. The appellants' argument based on the chapter note specifying the classification of textile fabrics impregnated with rubber was considered, along with the chemical test report and previous decisions. The Department concluded that the rain coats were indeed made from rubberized textile and should be classified under Heading 62.01. As a result, the impugned order was set aside, and both appeals were allowed without addressing the limitations raised by the appellants. en-us Tue, 17 Jul 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2631 The rain coats made from rubberized textile fabrics were classified under Heading 62.01 instead of 40.15 in this case. The appellants' argument based on the chapter note specifying the classification of textile fabrics impregnated with rubber was considered, along with the chemical test report and previous decisions. The Department concluded that the rain coats were indeed made from rubberized textile and should be classified under Heading 62.01. As a result, the impugned order was set aside, and both appeals were allowed without addressing the limitations raised by the appellants. Case-Laws Central Excise Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2631