https://www.taxtmi.com/caselaws?id=51905 A product marketed as tarpaulin was held classifiable as an article of plastic under sub-heading 3926.90 because it was made wholly of HDPE plastic and contained no fabric or canvas base. Chapter 63 applies only where the goods possess the essential character of tarpaulin, namely a textile or canvas foundation rendered waterproof. The HSN notes, together with Chapter Note 1 of Chapter 39 and the Section XI note, supported exclusion of a wholly plastic article from textile classification. The cited precedents were consistent with treating plastic-coated goods under Chapter 39 only where a fabric base exists. en-us Fri, 25 Apr 2003 00:00:00 +0530 Wed, 29 Sep 2010 11:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51905 A product marketed as tarpaulin was held classifiable as an article of plastic under sub-heading 3926.90 because it was made wholly of HDPE plastic and contained no fabric or canvas base. Chapter 63 applies only where the goods possess the essential character of tarpaulin, namely a textile or canvas foundation rendered waterproof. The HSN notes, together with Chapter Note 1 of Chapter 39 and the Section XI note, supported exclusion of a wholly plastic article from textile classification. The cited precedents were consistent with treating plastic-coated goods under Chapter 39 only where a fabric base exists. Case-Laws Central Excise Fri, 25 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51905