2001 (1) TMI 167

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...., Member (J)]. - Both the appeals are being disposed of by a common order as the issue involved is the same. 2. The short point required to be decided in the present appeal is as to whether water proof fabrics being manufactured by the appellants are properly classifiable under Heading 52.07 or the same are to be classified under Heading 59.06. The Department's contention is that the water proo....

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.... in view of Chapter Note 5 to Chapter 59 of the Tariff, canvas cloth could not be classified under Tariff Heading 5906.90. The appellants have also relied upon the earlier decision of the Tribunal in the case of C.C.Ex., Aurangabad v. M/s. Ratan Tarpaulin Water Proof, being Final Order No. 980/99-D, dated 10-9-1999, [2000 (126) E.L.T. 782 (T)] wherein it was held that water proof fabric is correct....

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.... dipped in a paraffin wax based mixture and whereafter it is calendered between two rolls in order to squeeze out the excess quantity of sticking paste and to produce a coated fabrics of uniform thickness ..............." 6.1. We find that the same process was being undertaken by M/s. Ratan Tarpaulin Water Proof as recorded in the Final Order No. 980/99-D, dated 10-9-1999 [2000 (126) E.L.T. 782....

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....r proofing, were classifiable under Chapter 52. 6.2. The ratio of the above decision is fully applicable to the facts of the instant case, inasmuch as the appellants are also manufacturing water proof fabrics; by the same process as was adopted by M/s. Ratan Tarpaulin. We also take note of the subsequent decision of the Joint Commissioner, as referred to by the appellants, holding the classific....