TaxTMI 
TaxTMI 
1997 (4) TMI 305
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....or the Respondent. [Order per : P.C. Jain, Member (T)]. - Briefly stated the facts of the case are as follows :- 1.1 The appellants herein manufacture excisable goods falling under Chapters 84 and 85 of the Central Excise Tariff. For the manufacture of the said goods, the appellants purchase fibre from outside and dip it in the resin solution so that resin covers both sides. Fibre so obta....
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....view of the Chapter Note 2(a)(3) of Chapter 59. The said Note reads as follows :- "(a) Textile Fabrics, impregnated, covered or laminated with plastics ..... ......, other than : ..................     ..................      ...................     ........... (3) Products in which the textile fabric is e....
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....f woven coloured fabric coated/impregnated on both sides with phenolic type of synthetic resin." 5. Learned Advocate, therefore, submits on the basis of the above Report, that the plastic covers the fabric on both sides as per the query posed by the Revenue in the Test Memo and Report furnished by the Chemical Examiner. He, therefore, submits that on the basis of the said Chapter Note 2(a)(3....
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....rned JDR, Shri R.K. Roy reiterates the finding of the lower appellate authority. The said authority has denied the benefit of classification under Chapter 39 on the ground that on examination of the fabric in question, original fabric could be seen with the naked eye instead of showing only the coated or covered plastic or such material with the naked eye. Learned JDR, further, submits that the po....