https://www.taxtmi.com/caselaws?id=47224 Cotton fabric dipped in a mixture and passed through rollers was held not to be classifiable as impregnated textile fabric under Heading 59.06 because the evidence showed the material was not wholly impregnated and the warp and weft remained visible to the naked eye. Chapter Note 5(a) excluded fabrics from Heading 59.06 where the impregnation, coating or covering could still be seen visually, so the goods fell outside that heading and were treated as cotton fabric under Heading 52.06. The assessee's classification was accepted on that basis. en-us Tue, 22 Feb 2005 00:00:00 +0530 Tue, 22 Apr 2014 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47224 Cotton fabric dipped in a mixture and passed through rollers was held not to be classifiable as impregnated textile fabric under Heading 59.06 because the evidence showed the material was not wholly impregnated and the warp and weft remained visible to the naked eye. Chapter Note 5(a) excluded fabrics from Heading 59.06 where the impregnation, coating or covering could still be seen visually, so the goods fell outside that heading and were treated as cotton fabric under Heading 52.06. The assessee's classification was accepted on that basis. Case-Laws Central Excise Tue, 22 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47224