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2005 (2) TMI 128 - SC - Central ExciseTarpaulin cloth/wax - whether the article manufactured by the respondent-assessee is classifiable under Tariff Heading 59.06 which is the contention of the appellant or Tariff Heading 52.06 which is the contention of the respondent-assessee - Held that:- The Tribunal took note of the fact that the Collector had the article chemically analysed. The Chemical analyst's report showed that the material was impregnated by waterproofing material. Subsequently a retest was done by the Chief Chemist of the Central Revenues Control Laboratory, Government of India which showed that the three samples were not wholly impregnated and on the other hand the warp and weft of the cloth could be seen by the naked eye. The Tribunal, therefore, came to the conclusion that this situation was covered by Chapter Note 5(a) and therefore, taken out of the purview of Tariff Heading 59.06. The finding being one of fact, we do not see any reason to interfere with the conclusion of the Tribunal - Decided against Revenue.
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