C. Ex. - Classification of cotton fabrics one side of which is pasted with layer of synthetic adhesive and covered with paper - Matter regarding

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..... om F. No. 59/3/90-CX.1] Subject : C. Ex. - Classification of cotton fabrics one side of which is pasted with layer of synthetic adhesive and covered with paper - Matter regarding. A doubt has been raised regarding classification of pressure sensitive adhesive coated cotton cloth, whether under chapter heading 5901 or 5906.90 of the Central Excise Tariff Act, 1985. The process of manufacture of t .....

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..... ation was a textile product a combination of paper, adhesive and fabrics which was no longer a fabric and was not usable as fabric wearable, furnishing fabrics etc. On the other hand, it observed that the product was for industrial use and was being used as one of the raw materials for shoe-uppers. Therefore, the conference was of the view that the most appropriate classification would appear to b .....

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..... them and give them special qualities" e.g. to render them water proof, grease proof and sometimes translucent or transparent'. They are used largely for protective wrapping or as insulating materials. The product under examination is finally used after peeling off the layer of paper in the manufacture of shoe-uppers. Therefore, as already stated, the essential characteristic to the product is imp .....

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