Classification of Tarpaulin/ Processed waterproofing canvas cloth- Clarification regarding.

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....rected to draw your attention to Board's Circular No. 6/91 dated 11.4.91 wherein it was clarified that wax coated canvas cloth would merit classification under heading 59.06 of the Central Excise Tariff if there is formation of visible layer on the surface of the fabric and not merely a change of colour or some residue. If, on the other hand, there is no visible layer formation, then the said wax ....

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.... Circular was based on Chapter Note 5(a) of Chapter 59 of the CET which sets out that Heading 59.07 would not apply to fabrics in which impregnation, coating or covering cannot be seen with the naked eye (no account being taken of resulting change in the colour of the fabrics). 4. The Chief Chemist who was consulted has advised and it is also seen from the available samples in the file that ther....