1999 (4) TMI 200

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.... and bonded with release paper was held to be classifiable under sub-heading 5906.90 of the Central Excise Tariff. Whereas the appellants claimed the classification under sub-heading 5909.00 of the Central Excise Tariff. 3. Ld. Counsel appearing on behalf of the appellants, submits that the appellants are engaged in the manufacture of grey fabric bonded with release paper having a coat of adhesive in leather and used in the shoe industry as inner lining. He explained the manufacturing process of the product as under : "A coat of adhesive is given on duty paid release by the knife and then the same is passed through heated chamber in a temperature of 60o - 80o to dry the water contents. After this the grey fabric is wedded with th....

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....dhesive quoted cotton fabric bonded with paper. The appellants claimed the classification under sub-heading 5909.00 of Central Excise Tariff which reads as under : "5909.00 - All other textile products and articles of a kind suitable for industrial use (for example, textile fabrics, combined with one or more layers of rubber, leather or other material, bolting cloth, endless felts of textile fabrics, straining cloth)." 7. The revenue classified the goods, in question, under 5906.90 which includes other textile fabrics otherwise impregnated, coated or covered (including fabrics covered partially or fully with textile flocks or with preparations containing textile flocks). 8. The contention of appellants is that Chapter Not....