https://www.taxtmi.com/caselaws?id=51913 Cotton fabrics processed with wax-based impregnation for waterproofing were held classifiable under Heading 52.07 rather than Heading 59.06 because the specific Chapter 52 entry for waterproof cotton fabrics prevails over the general heading for otherwise impregnated textile fabrics. The visibility of impregnation to the naked eye under Note 5 to Chapter 59 was relevant, but it was not the sole or universal test for Heading 59.06. On a combined reading of the tariff headings and notes, the specific provision for waterproofed cotton fabrics governed the classification dispute. 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 Cotton fabrics processed with wax-based impregnation for waterproofing were held classifiable under Heading 52.07 rather than Heading 59.06 because the specific Chapter 52 entry for waterproof cotton fabrics prevails over the general heading for otherwise impregnated textile fabrics. The visibility of impregnation to the naked eye under Note 5 to Chapter 59 was relevant, but it was not the sole or universal test for Heading 59.06. On a combined reading of the tariff headings and notes, the specific provision for waterproofed cotton fabrics governed the classification dispute. Case-Laws Central Excise Tue, 10 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51913