Friction Cloth [Chapter 40 or 59]

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.... Friction Cloth under the new Central Excise Tariff has been examined by the Board in consultation with the Chief Chemist. In terms of Chapter Note 3 to Chapter 59 of the Tariff, there are two conditions for classification of the product under sub-heading 5905.10 which applies to rubberised textile fabrics other than those of Heading No. 59.02. It is required under the said Chapter Note that the t....

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....5 and all other friction cloth would fall under Chapter No. 59.05 of the tariff. The classification of the product may be decided keeping in view of the aforesaid position. 2. By Notification No. 5/87-C.E., dated 15-1-1987 rubberised textile fabrics falling under Heading 59.05 which do not weigh more than 15 grams per square metre and in which rubber predominates by weight have been exempted fr....