https://www.taxtmi.com/caselaws?id=50584 Processed cotton fabric used as backing material for coated abrasives, and coated with glue, starch and pigment, was held not to fall within Heading 59.01 because it did not match the specific description of textile fabrics coated with gum or amylaceous substances used for book covers, tracing cloth, prepared painting canvas, buckram or similar stiffened textile fabrics. Applying earlier rulings, the fabric was classified under Heading 52.06 of the Central Excise Tariff Act, 1985, with the classification therefore accepted in favour of the assessee. en-us Tue, 13 Mar 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50584 Processed cotton fabric used as backing material for coated abrasives, and coated with glue, starch and pigment, was held not to fall within Heading 59.01 because it did not match the specific description of textile fabrics coated with gum or amylaceous substances used for book covers, tracing cloth, prepared painting canvas, buckram or similar stiffened textile fabrics. Applying earlier rulings, the fabric was classified under Heading 52.06 of the Central Excise Tariff Act, 1985, with the classification therefore accepted in favour of the assessee. Case-Laws Central Excise Tue, 13 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50584