Central Excise - Laminated Fabrics - Classification or HDPE fabrics laminated with LDPE and Craft paper - Regarding - Central Excise - 12/ICCLF/89

Central Excise - Laminated Fabrics - Classification or HDPE fabrics laminated with LDPE and Craft paper - Regarding Circular No. 12/ICCLF/89 Dated 18-8-1989 [From F. No. 59/5/89-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Laminated Fabrics - Classification or HDPE fabrics laminated with LDPE and Craft paper - Regarding A doubt has been raised as to whether HDPE fabrics laminated with LDPE film and Craft paper would be classifiable under Heading No. 59.03 as textiles laminated with plastics or heading No. 59.06 as textile fabrics otherwise impregnated, coated or covered or as "All other textile products and articles of a kind suitable for industrial use" under heading No. 59.09 of the Central Excise Tariff. 2. The composite product i.e. sandwiched HDPE fabrics and Craft paper is obtained in the form of rolls of about 100 mtrs. The manufacturing process is that HDPE fabrics and Craft paper are passed over the rollers and in between a thin film of LDPE is continuously sandwiched. The combined layers are compressed under required heat which results in fusion of LDPE film, which in turn gives the bonding as well as moisture resistance properties to the composite product. The HDPE fabric predominates in weight over paper. 3. The said issue was discussed in the West Zone Tariff Conference held at Porbandar on 28th/29th November, 1988 wherein it was observed that there were three possibilities for the classification of the product under consideration, i.e. under Heading No(s). 59.03, 59.06 and 59.09 of the Central Excise Tariff. 4. It was further observed that for a product to merit classification under heading No, 59.03 as laminated textile fabrics, the lamination should be with plastic only. In this case there is no lamination with plastic material as LDPE film is sandwiched between the layers of HDPE fabric and craft paper to provide the bonding. Therefore, the classification under heading No. 59.03 was ruled out. Similarly, heading No. 59.06 does not cover the product obtained out of lamination as there is no mention of lamination under this heading. Heading No. 59.09 covers all other textile products and articles of a kind suitable for industrial use (for example textile fabrics, combined with one or more layers of rubber, leather or other material). The Conference, therefore, concluded that the product would merit classification under heading No. 59.09 as textile products on the ground that the heading title itself does not limit it to the products mentioned in Note 6 of the Chapter 59 and the relevant note also does not say specifically that this heading covers only the items specified thereunder. 5. The matter has been further examined in the Board. The classification of the product in question under heading No. 59.03 is ruled out as the Chapter Note 2 of Ch. 59 says that heading No. 59.03 applies to (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per sq. metre, and whatever the nature of the plastic material (compact or cellular), other than (1) fabrics in which the impregnation, coated or, covering cannot be seen with the naked eye (usually Chapters 52 to 55, 58 or 60) for the purpose of this provision, no account should be taken of any resulting change of colour. In this case the thin layer of plastic film is sandwiched in between the layer of HDPE fabrics and Craft paper. So the lamination cannot be seen with the naked eye and also as per HSN Notes to Chapter No. 59.03 (p. 816 of HSN) it has been pointed out that the laminated fabrics of this heading could not be confused with fabrics which are simply assembled in layers by means of plastic adhesive. The classification under heading 59.06 is already ruled out on the basis of tariff description of this particular heading. So the only classification possible is under heading No. 59.09 of the Central Excise Tariff. 6. Board, therefore, agrees with the views of the Tariff Conference that the said products classification under heading 59.09