Coated Fabrics - Classification of 'FUSIBLE INTER-LINING CLOTH' whether classifiable as coated fabrics under heading 59.03 of C.E.T. or under Chapters 52 to 55 depending upon the textile material used - Regarding - Central Excise - 5/89

Coated Fabrics - Classification of 'FUSIBLE INTER-LINING CLOTH' whether classifiable as coated fabrics under heading 59.03 of C.E.T. or under Chapters 52 to 55 depending upon the textile material used - Regarding Circular No. 5/89 Dated 15-6-1989 [From F. No. 59/1/88-CX.1] Government of India Ministry of Finance (Department of Revenue) New Delhi Central Excise - Coated Fabrics - Classification of 'FUSIBLE INTER-LINING CLOTH' whether classifiable as coated fabrics under heading 59.03 of C.E.T. or under Chapters 52 to 55 depending upon the textile material used - Regarding. Reference to Circular No. 24/Coated Fabrics/88-CX.1 and the subsequent telex, dated 3rd Oct.,1988 in Board's F. No. 59/1/88-CX.1 issued regarding the classification of Fusible-Interlining cloth manufactured by process of dot printing. After the said clarification was issued a doubt was raised by the Collr. of C. Ex. Bombay I requesting the Board for reviewing the above said instructions. The matter was further examined in the Board and it was sponsored for discussion in the West Zone Tariff Conference held at Porbander on 28th/29th November, 1988. As per the decision in the said Conference, the Ministry has introduced a new Note in Chapter 59 in the 1989 Budget in order to include such fabrics in Chapter 59, under heading 59.03. 2. As per Section 36 of the Finance Act, 1989, in the Fourth Schedule (Part-I), Clause 21 thereto, in Chapter 59, in Note 2, after clause (b), the following clause has been inserted, namely : - "(c) Textile fabrics, partially or discretely coated with plastic by dot printing process (heading No. 59.03)"; 3. It has been clarified in the Budget instructions, (Annexure-V) - Para 21.11 that a new clause has been added to Chapter Note 2 of Chapter 59 in order to include fusible interlining cloth made by discrete coating of plastic by dot matrix process under this Chapter. 4. The fusible interlining cloth made by discrete coating with plastic by dot printing process have been specifically included in Chapter 59 by the said amendments to the Central Excise Tariff from 1-3-1989. In other words, the textile fabrics partially or discretely coated with plastic by dot printing process specifically get covered under heading 59.03 from 1-3-1989. Prior to this date they get covered under Chapters 52 to 55 depending upon the textile materials used - whether cotton or man-made fabrics etc. 5. Therefore the pending matters may please be finalised accordingly.