ground that the fabric did not have coating visible to naked eye as required in sub-heading 5903.90 and the goods merited classification under ... Test Report that samples are coated and coating is visible to naked eye; that though there was no reason to disbelieve the said Report
oxide and aluminium sterate and such impregnation is being visible to the naked eye. In its reply, the assessee contended that the object ... this contention. He found that since the impregnation which is visible by naked eye, the goods are correctly classifiable in Heading 5906.90 and the benefit
that the
coating in some of the materials is not visible through naked eyes
and can be checked subject to specific tests. He submits that ... 2025 and 9806044/ 30.04.2025 were reported to be
laminated/visible with naked eye and in respect of samples drawn
from other Bills of Entry
revealed
that
(i) Goods are coated and that coating is visible with naked eye.
2
Customs Appeal No. 77797 of 2018
(ii) Goods are coated ... fabric is woven and coated
(b) Coating can be seen with naked eye, without taking into
consideration of any colour change. But, the nature
impregnated fabrics with a coating and which is visible to the naked eye on the material on record being one of the finding of fact ... which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose
oxide and aluminium stearate and such impregnation is being visible to the naked eye. In its reply, the assessee contended that the object ... this contention. He found that since the impregnation which is visible by naked eye, the goods are correctly classifiable in heading 5906.70 and the benefit
which the impregnation, coating or covering cannot be seen with the naked eye would not be classifiable under heading 59.06 but would fall under chapter ... stated that "The coating/impregnation can be seen with the naked eye". On further representation, the department sent the representative sample
which the impregnation, coating or covering cannot be seen with the naked eye would not be classifiable under Heading 59.06 but would fall under Chapter ... stated that "The coating/impregnation can be seen with the naked eye". On further representation the department sent the representative sample
house and is consumer of OPs. It was
further averred that naked wires of electric line were neither passing
nearby complainant's house ... have been flouted because a
child could touch the naked wires of electric line. The complainant
approached OPs and they assured him that naked wires
Appellant and the impregnation/coating or covering is visible with the naked eye. The learned Advocate, further, submitted that Note 4 to Chapter 59 provides ... which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60)"; that thus
