AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2000 (1) TMI 107
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....nits. That cloth is dipped by them in the tanks in which the mixture of wax, china clay, yellow chlorine, etc., is transferred after heating the same in the heating pans. Thereafter, the cloth is passed through rollers which are operated manually and squeezed to required thickness. After drying the cloth, it is cut and stitched also by them according to the required size with the help of manually operated stitching machines. 3.According to the appellants, their product falls under Chapter 52 (Heading 52.06) whereas the stand taken up by the Revenue is that the product of the appellants is not covered by that Chapter but by Chapter 59 (Heading 59.06) as held by the Collector in the impugned order. 4.We have heard both the sides. 5.T....
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....r partially or fully with textile flocks or with preparations containing textile flocks) - Fabrics covered partially or fully with textile flocks or with preparation containing textile flocks; 5906.11 - On base fabrics of cotton 5906.12 - On base fabrics of man-made textile materials 5906.19 On base fabrics of other textile materials 5906.90 Other." However, Section Note 5 (earlier it was Section Note 4 till 1989-90) excludes the applicability of Heading 59.06 to certain fabrics as detailed therein. Its para (a) with which we are concerned, reads as under :- "(5) Heading No. 59.06 does not apply to - (a) Fabrics in which the impregnation, coating or covering cannot b....
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....eading 59.06 and otherwise it would be classifiable under Heading 52.06 as water-proofed cloth, provided the base fabrics are cotton fabrics. 10.Therefore, the classification of the product in question (Tarpaulin cloth/wax proofed has to be examined in the light of what has been referred to above. The process of manufacture of this product by the appellants is not in dispute. The bare perusal of the order-in-original of the Collector shows that the appellants purchase the grey cloth from the various mills and powerloom units. They dip that cloth in the mixture of wax, china clay, yellow chlorine, etc., which they prepare in the heating pan. Thereafter, the cloth is passed through the manually operated rollers for obtaining the required t....
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....he Tariff in view of Section Note 5 appended to this heading and the Board's circular issued thereunder referred to above. It is covered only by Chapter 52 (Heading 52.06). 11.The classification of this very product (tarpaulin cloth) came up for adjudication before another Bench of the Tribunal in E/3035/93-D [CCE v. Ratan Tarpaulin Water Industries] and that Bench vide Final Order No. 980/99-D, dated 10-9-1999 had held that tarpaulin cloth is classifiable under Chapter 52 (Heading 52.06) and not under Chapter 59 (Heading 59.06). There exists no cogent and sufficient reason for this Bench to differ with the view taken in that case by that Bench. The present case is fully covered by the ratio of that order of that Bench. 12.The learned....
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....ferred to above, in the case in hand. 13.Even under the erstwhile Tariff, the product tarpaulin cloth was classifiable under TI 19(b) which corresponds to Chapter Heading 52.06 being a cotton fabric subjected to water-proofing. This view was taken by the Three Member Bench of the Tribunal in Appeal No. E/SB/A/2800/85-D [M/s. Binny Ltd. v. CCE, Madras - 1986 (26) E.L.T. 46 (Tri.)]. That Bench while arriving at the conclusion that the product was classifiable under TI 19 drew support from the ratio of the law laid down by the Bombay High Court in Satyavijaya Commercial Co. v. Commissioner of Sales Tax, Maharasthra State, 55 STC 186 and by the Apex Court in Porritts & Spencer (Asia) Ltd. v. State of Haryana, 1983 (13) E.L.T. 1607 (S.C.) = 4....