https://www.taxtmi.com/caselaws?id=50008 Tarpaulin cloth made from grey cotton fabric, where the wax-based waterproofing left the warp and weft visible to the naked eye, remained classifiable as waterproofed cotton fabric under Chapter 52, Heading 52.06. The product was excluded from Chapter 59, Heading 59.06 because Section Note 5 applies only where impregnation, coating or covering is visibly apparent. On that basis, the cotton-fabric classification prevailed and the consequential exemption benefit followed. en-us Fri, 28 Jan 2000 00:00:00 +0530 Tue, 21 May 2019 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50008 Tarpaulin cloth made from grey cotton fabric, where the wax-based waterproofing left the warp and weft visible to the naked eye, remained classifiable as waterproofed cotton fabric under Chapter 52, Heading 52.06. The product was excluded from Chapter 59, Heading 59.06 because Section Note 5 applies only where impregnation, coating or covering is visibly apparent. On that basis, the cotton-fabric classification prevailed and the consequential exemption benefit followed. Case-Laws Central Excise Fri, 28 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50008