S.L.SARAF, J. - (1.) Heard Shri A.P. Mathur, learned Counsel appearing for the petitioner -company and Shri Sushil Harkauli for the respondents.
(2.) THIS writ application has been filed by the petitioner challenging the order of the Collector (Appeals), Central Excise, dated 22 -12 -1994, whereby the Collector has held that the petitioner's product i.e., impregnated cotton fabrics not visible to the naked eyes, falls under sub -heading 5901.10, treating the product of the petitioner as Buckram cloth/stiffened fabric. The case of the petitioner is that since the petitioner's product is impregnated with plastic material, the same will not fall under sub -heading 5901.10, but it will fall under Chapters 52 to 55 of the Excise Tariff. The petitioner submits that it produces fabrics with plastic coating, which cannot be seen with naked eyes. For appreciation of the case of the parties, I set out below the relevant Tariff items : - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -'Heading Sub -heading Description of goods Rate of dutyBasic Addi - tional - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -1 2 3 4 5 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -59.01 Textile fabrics coated with gum or amylaceous sub -stances, of a kind used for the outer covers of books or the like tracing cloth; pre -pared painting canvass; buckram and similar stiff -ened textile fabrics5901.10 Textile fabrics coated with 8% 5%gum or amylaceous sub -stances, of a kind used for the outer covers of books or the like5901.90 Other 8% 5% - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -59.02 Tyre cord fabric of high te -nacity yarn of nylon or other polyamides polyesters or viscose rayon5902.10 Of nylon or other poly - 18% Rs. 10amides per kg.5902.20 - Of polyesters 18% Rs. 10per kg.5902.90 - Other 18% Rs. 10per kg. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -59.03 Textile fabircs, impregnated,coated, covered or laminated with plastices, other than those of heading No. 59.025903.10 - With polyvinyl chloride 18% 5%5903.20 - With polyurethane 18% 5% 5903.90 - Other 18% 5%' - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Chapter 59 deals with the following items : - 'Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.' Heading 59.03 applies to '(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than : - - - - (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purposes of this provision, no account should be taken of any resulting change of colour; (2) ...'
(3.) THE argument of Mr. A.P. Mathur on behalf of the petitioner is that the petitioner's item is not covered under Heading 59.01 though the product of the petitioner is also stiffened textile fabrics but since it is coated with plastic material, the same will not fall under Heading 59.01 and for this, Mr. Mathur has referred the above Note No. 2 to Chapter 59 which says specifically that textile fabrics, impregnated, coated, covered or laminated with plastics but not seen with naked eyes, will not be applicable to Heading No. 59.03 and in that event only Chapters 50 to 55, 58 or 60 is applicable.;