Central Excise - Classification of Book Binding cloth under Heading 59.01 or 52.06 - Regarding

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....epartment of Revenue) New Delhi Subject : Central Excise - Classification of Book Binding cloth under Heading 59.01 or 52.06 - Regarding. A doubt has been raised as to whether "Book Binding Cloth" is classifiable under Heading No. 59.01 or 52.06 of the Central Excise Tariff. 2. The process of manufacture is reported to be as follows : "Grey Fabrics are subjected to the processes of ....

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....iew that the classification of the product under Heading 59.01 would be appropriate in view of the following reasons - (i) the specific description of Heading 59.01 is satisfied. The HSN Explanatory Note to Chapter 59.01 elaborates that the heading covers plain weave woven fabrics of cotton, linen or man-made fibres, heavily coated with gum or amylaceous substances (e.g. starch) of a kind used ....

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....or amylaceous substances just as Book Binding Cloth and of which the end use may not be known or could be more than one and whether in such case it would be possible to draw a distinction, for purpose of classification, between the products of Heading 59.01 and those under Heading 52.06. The Explanatory Note to HSN referred to above makes it clear that not only cloth so prepared which is used for ....