1999 (9) TMI 272

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....abrics of cotton containing 80% or more by weight of cotton. Investigations were conducted by the Revenue and the samples were drawn of the fabric in dispute. It was proposed that the said fabrics were classifiable under Heading No. 59.06 of the Tariff, which covered textile fabrics other than tyre cord fabric classifiable under Heading No. 59.02. On appeal, the Collector of Central Excise (Appeals) had held that the fabric in question was classifiable under Heading No. 52.07 of the Central Excise Tariff. 2. The respondents have prayed for decision on merits. 3. We have heard Shri A.K. Prasad, SDR, who submitted that the report of the Chemical Examiner was categorical that the fabric in question was impregnated for the purpo....

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....al is 37.4% by weight. Impregnation can be seen with naked eye." 5. The show cause notice was issued on 12-1-1991 and copies of the reports were enclosed as relied upon documents. In reply, the assessee submitted that the waterproofing of the cotton Canvas cloth was done by treatment with wax. They also argued that for the goods being classifiable under Heading No. 59.06, they should be only for technical use. They have also referred to the Chapter Note 5 (A) under Chapter 59 and had argued that as the necessary conditions for classification under Heading No. 59.06 was that the coating impregnation or covering could be seen with naked eye. Their goods did not satisfy these criteria. The matter was adjudicated by Dy. Collector of Cen....