TMI BlogCentral Excise - Laminated Fabrics - Classification or HDPE fabrics laminated with LDPE and Craft paper - RegardingX X X X Extracts X X X X X X X X Extracts X X X X ..... nt of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Laminated Fabrics - Classification or HDPE fabrics laminated with LDPE and Craft paper - Regarding A doubt has been raised as to whether HDPE fabrics laminated with LDPE film and Craft paper would be classifiable under Heading No. 59.03 as textiles laminated with plastics or heading No. 59 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Porbandar on 28th/29th November, 1988 wherein it was observed that there were three possibilities for the classification of the product under consideration, i.e. under Heading No(s). 59.03, 59.06 and 59.09 of the Central Excise Tariff. 4. It was further observed that for a product to merit classification under heading No, 59.03 as laminated textile fabrics, the lamination should be with plast ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te 6 of the Chapter 59 and the relevant note also does not say specifically that this heading covers only the items specified thereunder. 5. The matter has been further examined in the Board. The classification of the product in question under heading No. 59.03 is ruled out as the Chapter Note 2 of Ch. 59 says that heading No. 59.03 applies to (a) Textile fabrics, impregnated, coated, covered or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g 59.06 is already ruled out on the basis of tariff description of this particular heading. So the only classification possible is under heading No. 59.09 of the Central Excise Tariff. 6. Board, therefore, agrees with the views of the Tariff Conference that the said products classification under heading 59.09 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Managem ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
