https://www.taxtmi.com/caselaws?id=51913 The Tribunal allowed the appeal, setting aside the impugned order. The fabrics manufactured by the appellant, subjected to a waterproofing process, were correctly classifiable under Heading 52.07, not Heading 59.06. The Tribunal emphasized that the visibility of impregnation to the naked eye is not the sole criterion for classification and reaffirmed that fabrics processed solely for waterproofing fall under Chapter 52. en-us Tue, 10 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:00:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51913 The Tribunal allowed the appeal, setting aside the impugned order. The fabrics manufactured by the appellant, subjected to a waterproofing process, were correctly classifiable under Heading 52.07, not Heading 59.06. The Tribunal emphasized that the visibility of impregnation to the naked eye is not the sole criterion for classification and reaffirmed that fabrics processed solely for waterproofing fall under Chapter 52. Case-Laws Central Excise Tue, 10 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51913