9911796707
TMI Blog1999 (4) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... e paper was held to be classifiable under sub-heading 5906.90 of the Central Excise Tariff. Whereas the appellants claimed the classification under sub-heading 5909.00 of the Central Excise Tariff. 3. Ld. Counsel appearing on behalf of the appellants, submits that the appellants are engaged in the manufacture of grey fabric bonded with release paper having a coat of adhesive in leather and used in the shoe industry as inner lining. He explained the manufacturing process of the product as under : "A coat of adhesive is given on duty paid release by the knife and then the same is passed through heated chamber in a temperature of 60o - 80o to dry the water contents. After this the grey fabric is wedded with the aforesaid paper in a mach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with paper. The appellants claimed the classification under sub-heading 5909.00 of Central Excise Tariff which reads as under : "5909.00 - 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, bolting cloth, endless felts of textile fabrics, straining cloth)." 7. The revenue classified the goods, in question, under 5906.90 which includes other textile fabrics otherwise impregnated, coated or covered (including fabrics covered partially or fully with textile flocks or with preparations containing textile flocks). 8. The contention of appellants is that Chapter Note 4 of Chapter 59 excludes the fabric f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-heading 59.06 in which impregnation, coating or covering cannot be seen with naked eye. The contention of the appellants is that the product, in question, coated with adhesive and the coating is not visible with the naked eye and this fact is not being disputed by the Revenue. 13. Further, the contention of the appellants is also that the product is for industrial use only i.e. for shoe industry as inner lining. This fact is also not disputed by the Revenue. 14. The Tribunal in the case of Unitec Industries v. C.C.E. (supra), while deciding the classification of cloth based self-adhesive held that the product is not rubberised fabrics or textile fabric impregnated, coated/covered. Hence, is not covered under Heading 5906 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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