TMI Blog2001 (3) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... rsal Limited, the issue involved is whether the fabrics processed with glue, starch, pigment would fall under Heading 52.06 of the schedule to the Central Excise Tariff Act, 1985 as claimed by them or under the Heading 59.01 as confirmed by the Commissioner (Appeals) in the impugned order. 2. Appearing on behalf of the Appellants Shri R. Raghavan, ld. Counsel, submitted that Heading 52.06 applie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r processing is used by them for the manufacture of coated abrasive and not as a cloth used for the outer covers of books or like. He relied upon the decision in the case of C.C.E., Hyderabad v. Swastik Coaters P Ltd. - 1999 (107) E.L.T. 533 (T) = 1998 (29) RLT 710 (CEGAT) wherein it was held that grey fabrics subjected to dyeing, coating with starch and china clay and calendered and used as adhes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cessing the grey fabrics coated with glue and starch and it is used as a backing materials for manufacture of coated abrasive and as such it satisfies the description given in Heading 59.01. Finally, the ld. DR submitted that it is a processed textile fabric which is covered by Heading 59.01. 4. We have considered the submissions made by both sides. We have also gone through the processes undert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tile fabric of a kind used for the outer covers of the books or the like. It does not satisfy the criteria laid down in Tariff Heading 59.01. The ld. Counsel has rightly relied upon the decision in the case of Swastik Coaters P. Ltd. (supra) and Solapur Zilla Vinkar Sahakari Federation (supra) where the cotton fabrics though processed with starch and dolomite has been classified under Heading 52.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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