into
fabric, such as fibres and yarns including woven and knitted
fabric, felt, netted fabric, lace and croched goods." In
"Textile Terms ... Textiles
declares that a tyre cord fabric is not a true fabric today,
but originally a square woven fabric was employed in making
the pneumatic
tobacco', 'cotton fabrics', 'silk fabrics', 'woollen
fabrics' and rayon or artificial silk fabrics shall
have the meanings respectively ... Does this product constitute a fabric which is
a textile? A textile fabric does not cover everything which
could be made into a fabric. Mere
Tyre Cord Fabric was neither Grey Tyre Cord Fabric
nor a Rubberised Tyre Cord Fabric. According to the
Commissioner, Dipped Tyre Cord Fabric ... caption "Textiles and Textile
Articles". The Heading of Chapter 59 refers to lamination and
coating of Textile Fabrics. If the parameters mentioned
under
Heading 59.01which provides a specific tariff entry
for stiffness textile fabrics. The matter was further
carried to CEGAT. The Tribunal held that ... textile fabrics should have a continuous and adherent
films or layer on one side of the fabric surface and
the fabric should be impervious
titled Textiles and Textile Articles. The chapter heading of Chapter 59, is 'Impregnated, coated, covered or laminated, textile fabrics : Textile Articles of a kind ... which is captioned "Textiles and Textiles Articles". The heading of Chapter 59 is impregnated, coated or laminated textile fabrics; Textile Articles
textile article contemplated by clause (b) to the Note. A textile product or a textile article cannot be textile fabric. Something made ... termed as textile product or textile article. Since no process has been undertaken by the appellants on the textile fabric manufactured by them, the goods
holding that tarpaulins are not prepared from cotton fabrics or textile fabrics, and therefore, their sales amounting to Rs. 31,775 are not covered ... altogether different use from that of textile and in commercial parlance also it cannot be classified as textile fabrics. In support of this view
presses or the like, of textile material or of human hair;
(iv) Flat woven textile fabric with multiple warp or weft, whether or not felted ... materials used for manufacture the article is coated fabrics in manmade fabrics, a textile material coated with plastics. In the light of the above explanatory
textile fabrics should have a continuous and adherent films or layer on one side of the fabric surface and the fabric should be impervious ... Certain varieties of Buckram or similar fabrics are made by pasting together two such stiffened fabrics. These fabrics are used mainly in the manufacture
would not cover coated cotton fabrics. This item, according to the learned Advocate, would cover coated fabrics of other textiles such as jute, wool ... base fabric and the base fabric is classified as cotton fabrics or man-made fabrics, the finished impregnated or coated textile fabrics would accordingly fall
