2001 (3) TMI 167

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..... - In this Appeal, filed by M/s. Carborandum Universal Limited, the issue involved is whether the fabrics processed with glue, starch, pigment would fall under Heading 52.06 of the schedule to the Central Excise Tariff Act, 1985 as claimed by them or under the Heading 59.01 as confirmed by the Commissioner (Appeals) in the impugned order. 2. Appearing on behalf of the Appellants Shri R. Raghav....

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....ype mentioned in Heading 59.01; that the fabric after processing is used by them for the manufacture of coated abrasive and not as a cloth used for the outer covers of books or like. He relied upon the decision in the case of C.C.E., Hyderabad v. Swastik Coaters P Ltd. - 1999 (107) E.L.T. 533 (T) = 1998 (29) RLT 710 (CEGAT) wherein it was held that grey fabrics subjected to dyeing, coating with st....

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....that it is not in dispute that the appellants are processing the grey fabrics coated with glue and starch and it is used as a backing materials for manufacture of coated abrasive and as such it satisfies the description given in Heading 59.01. Finally, the ld. DR submitted that it is a processed textile fabric which is covered by Heading 59.01. 4. We have considered the submissions made by both....