TaxTMI 
TaxTMI 
1998 (8) TMI 641
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....e., impregnated cotton fabrics not visible to the naked eyes, falls under sub-heading 5901.10, treating the product of the petitioner as Buckram cloth/stiffened fabric. The case of the petitioner is that since the petitioner's product is impregnated with plastic material, the same will not fall under sub-heading 5901.10, but it will fall under Chapters 52 to 55 of the Excise Tariff. The petitioner submits that it produces fabrics with plastic coating, which cannot be seen with naked eyes. For appreciation of the case of the parties, I set out below the relevant Tariff items :- 3. Chapter 59 deals with the following items : - "Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for indus....
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....ters 50 to 55, 58 and 60 are not applicable but in some cases they may be applicable. 6. The order passed by the Assistant Collector of Central Excise has discussed the material manufactured by the petitioner and has referred to the chemical examiner's report which specifically says that the sample of the petitioner's product is in the form of white stiff woven cotton fabrics, impregnated with plastic material. The report of the Chemical Examiner was obtained at the instance of the Excise Authorities themselves. Ultimately, the Assistant Collector held that since the material/product cannot be classified under sub-heading 5901.10, the same was classifiable under Heading 52.06 depending on the value, The Collector in appeal has not ....
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.... are treating the same and levying duty on the basis of Heading 52.06. He referred to Annexure 16 to the writ petition, which is an invoice of M/s. Coats Viyella India Ltd., Madurai and submitted that all other manufacturers of coated materials are being taxed under Chapter 52 and not under Chapter 59. 9. Having considered the entire arguments of the counsel for the respective parties, in my view Chapter 59.03 has no application whatsoever. In the instant case, in view of Note 2 to Chapter 59, the fabrics in which impregnation, coating or covering cannot be seen with naked eyes can only fall under Chapters 50 to 55,58 or 60. It nowhere mentions Chapter 59. Moreover, though the item manufactured by the petitioner usually looks like buckram ....
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....not be seen with the naked eyes have been excluded from the scope of the Heading 59.03. Heading No. 59.03 applies to only such textiles that satisfy the criterion prescribed in the Note 2 of Chapter 59. 3. As per the explanatory note in HSN, Buckram and similar stiffened fabrics are manufactured by impregnating light weight open textile fabrics with adhesives and fillers for example, with glue or amylaceous substance fixed with Kaolin." 4. If the Inter-lining cloth does not satisfy the criterion prescribed in respect of Heading No. 59.03, or the specification prescribed for Buckram and similar stiffened textile fabrics (59.01), the same would be classifiable under Chapters 50 to 55 depending on predominance of the textile material ....