https://www.taxtmi.com/caselaws?id=50518 Water-proof canvas treated by dipping in melted paraffin wax and squeezing was held not to fall under Chapter Heading 59.06 because the process amounted to water-proofing rather than impregnation. The Tribunal drew the distinction that impregnation requires the interstices of the fabric to be completely filled, while Chapter 59 contemplates a visible layer or skin on the fabric. Relying on the classification of identical goods in an earlier comparable matter, it concluded that the treated canvas did not satisfy the description for Chapter 59 and instead fell under Chapter Heading 52.06/52.07. en-us Thu, 22 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 11:49:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50518 Water-proof canvas treated by dipping in melted paraffin wax and squeezing was held not to fall under Chapter Heading 59.06 because the process amounted to water-proofing rather than impregnation. The Tribunal drew the distinction that impregnation requires the interstices of the fabric to be completely filled, while Chapter 59 contemplates a visible layer or skin on the fabric. Relying on the classification of identical goods in an earlier comparable matter, it concluded that the treated canvas did not satisfy the description for Chapter 59 and instead fell under Chapter Heading 52.06/52.07. Case-Laws Central Excise Thu, 22 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50518