https://www.taxtmi.com/caselaws?id=51301 Waterproof fabric treated only to make it water-resistant was not classifiable as an impregnated, coated or covered fabric under Heading 59.06 because the Explanatory Notes require a visible layer, coating or impregnation discernible to the naked eye. On the facts, the evidence did not establish any visible treatment and the weight of the substance used was not determinative. The fabric was therefore classified under Heading 52.07 as cotton fabric subjected to waterproofing without the aid of power, and the appeal succeeded. en-us Wed, 12 Jun 2002 00:00:00 +0530 Fri, 24 Sep 2010 10:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51301 Waterproof fabric treated only to make it water-resistant was not classifiable as an impregnated, coated or covered fabric under Heading 59.06 because the Explanatory Notes require a visible layer, coating or impregnation discernible to the naked eye. On the facts, the evidence did not establish any visible treatment and the weight of the substance used was not determinative. The fabric was therefore classified under Heading 52.07 as cotton fabric subjected to waterproofing without the aid of power, and the appeal succeeded. Case-Laws Central Excise Wed, 12 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51301