TaxTMI 
TaxTMI 
Central Excise - Coated Fabrics - Classification of 'FUSIBLE INTER-LINING CLOTH' whether classifiable as coated fabrics u/o 59.03 of C.E.T. - Clarification regarding
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....arding Cirular No. 24/Coated Fabrics/88-CX.1 Dated 2-9-1988 [From F. No. 59/1/88-CX.l] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Coated Fabrics - Classification of 'FUSIBLE INTER-LINING CLOTH' whether classifiable as coated fabrics u/o 59.03 of C.E.T. - Clarification regarding. A doubt has been raised regarding the classification o....
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....n passes through the heated chamber where then the printing powder get fixed. 3. In this regard instructions contained in Board's Circular No. 1/Textile/1986 (F. No. 51/20/86/CX.1, dated 13-6-1986) may be referred to. According to the instructions contained therein, as per Note 2(a)(1) of Ch. 59, Textile fabrics impregnated, coated, covered or laminated with plastics in which the impregnation, co....
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....ace'. In the draft addendum 150/R-472/DAD-6 (International Organization for Standardisation, 1975) the term 'coated fabrics, is defined as a fabric with an adherent layer of polymeric material on one or both sides resulting in a flexible product. 6. In the book, Encyclopaedia of Textiles (page 530) coated fabrics and laminated fabrics are defined as under :- Coated fabrics : 'Any fabric which is....
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..... 59, fabrics entirely coated with plastic material on both sides are not covered in Heading 59.03 but are covered in Ch. 39. Similarly according to Chapter Note 2(a)(1) of Ch. 59, fabrics partially coated or partially covered with plastics and bearing designs are also excluded from the purview of Heading 59.03. 9. In view of the above, textile fabrics including the fusible inter-lining cloth to ....