TMI Blog2002 (9) TMI 585X X X X Extracts X X X X X X X X Extracts X X X X ..... . Bodade, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The question for consideration in this appeal is the classification of the product that the appellant manufactures flocked fabric. The appellant claimed classification of the goods as printed fabric in Heading 54.09 of the tariff. The department proposed to classify the goods under 59.06 which includes fabrics cov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CCE - 1986 (24) E.L.T. 579 and the tariff advice dated 13-2-76 of the Board holding flock printing textiles to be printed textile and not covered by the heading. 3. It is true that the Fairchild Dictionary of textile does refer to flock printing as a type of printing. It is in fact on this reasoning that the Tribunal in its decision relied upon by the Tribunal had classified the goods under su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding 54.09 would cover fabrics printed otherwise by way of flocking. It has been noted that the Explanatory Notes of the harmonious system of Nomenclature (HSN) on which the tariff at this time was broadly based itself includes in Heading 59.07 (corresponding to 59.06 of the tariff) some kind of flocked fabrics such as fabric coated with glue and sprinkled with a fine layer of other material texti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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