1998 (10) TMI 183

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....the Respondent. [Order per : P.C. Jain, Member (T)]. - Question involved in this appeal is regarding the classification of Fusible Interlining Cloth. Revenue intended to classify the product under Tariff Heading 59.03 as stood during the period from 1987 to 19-3-1990 while the assessee sought the classification under Tariff Heading 52.06. The assessee succeeded before the Collector (Appeals)....

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....990, has stated that the sample is white cotton fabric. It is partially coated with LDPE on one side. Coating can be seen with naked eye. This last observation of the Chemical Examiner regarding visibility with naked eye of the coating has been relied upon by the Revenue to hold that the fabric is covered by Chapter Note 2(a) inasmuch as what is excluded from the scope of Chapter Note 2(a) is, int....