2005 (3) TMI 121

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....table read as follows : THE TABLE Sl. Sub-heading Description of goods Rate 1 2 3 4 1. 5903.19 Textile fabrics, Impregnated, coated, covered or laminated with plastics, of base fabrics of cotton. Rs. 4.50 per square metre plus the duty for the time being leviable on the base fabrics under Chapter 52, if not already paid. 2. 5903.29 Textile fabrics, Impregnated coaled, covered or laminated    with  plastics, of base fabrics of man-made textile materials. Rs. 5.25 per square metre plus the duty for the time being leviable on base   fabrics  under     Chapter 54 or 55, as the case may be, if not already paid. 3. 5903.99 Other texti....

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....ters Ltd. 6. It is clear from the language of the Notification that the exemption was granted to the goods described in Column 3. Column 3 speaks of 'base fabrics of cotton'. The word cotton is not limited by reference to any Chapter Heading. Therefore, textile fabrics impregnated, coated, covered or laminated with plastics of base fabric of any form of cotton under any Chapter of the Central Excise Tariff Act, would be entitled to the benefit of the Notification at the rates specified under Column 4. As far as the rate is concerned the applicable rate would be that which was leviable on base fabrics under Chapter 52, Chapter 54 or 55 as specified against the various serial numbers in the Notification. Incidentally, It may also be mentio....