https://www.taxtmi.com/caselaws?id=51842 Tarpaulin cloth is classifiable under Heading 52.06, not Heading 59.06, where the impregnation or coating is not visibly formed on the fabric and the warp and weft structure remains visible to the naked eye. Applying the visible-layer test and the supporting circulars, the text treats waterproofed fabric of this kind as falling outside Heading 59.06. On the exemption issue, manufacture without the aid of power was not established because the representative's statement and the officers' visit indicated use of power, and the assessee failed to discharge the burden of proof for the claimed exemption. en-us Mon, 24 Feb 2003 00:00:00 +0530 Tue, 28 Sep 2010 17:58:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51842 Tarpaulin cloth is classifiable under Heading 52.06, not Heading 59.06, where the impregnation or coating is not visibly formed on the fabric and the warp and weft structure remains visible to the naked eye. Applying the visible-layer test and the supporting circulars, the text treats waterproofed fabric of this kind as falling outside Heading 59.06. On the exemption issue, manufacture without the aid of power was not established because the representative's statement and the officers' visit indicated use of power, and the assessee failed to discharge the burden of proof for the claimed exemption. Case-Laws Central Excise Mon, 24 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51842