Classification of Tarpulin/processed water-proofed canvas cloth - clarification - Regarding

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....f Excise & Customs New Delhi Subject - Classification of Tarpulin/processed water-proofed canvas cloth - clarification - Regarding. A doubt has been raised regarding the classification of Tarpaulin/processed water-proofed canvas cloth whether under Central Excise Tariff Chapter 59 or in Chapter 52. 2. The process of manufacture of the said fabrics is reported as under : - "This proc....

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....g to the convers cloth which is then passed through the heated stanter to make finished goods." 3. The matter was referred to Chief Chemist, CRCL, New Delhi, for ascertaining his views regarding the classification of the subject goods. The Chief Chemist after examining the samples has opined that wax-coated canvas and Tarpaulin fabrics would be classifiable in Chapter 59. Going by the criterion....

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....ted fabrics falling under sub-heading 59.06, there should be a visible formation of layer on the surface of the fabrics as per Note 4 to 59. If the manufacturing process of water-proofing is such that there is formation of a visible layer on the surface of the fabric, then the classification will be in sub-heading 59.06 despite the mention of water-proofing as one of the processes in Chapter 52. T....