Order

In C.A. Nos. 4167-4169/2000 : The dispute relates to the question whether the article manufactured by the respondent-assessee is classi­fiable under Tariff Heading 59.06 which is the contention of the appellant or Tariff Heading 52.06 which is the contention of the respondent-assessee. The two competing entries read as follows :

“52.06 Cotton fabrics (excluding fabrics covered under Heading Nos. 52.09, 52.10 and 52.11,-

(a) woven on looms other handlooms, and

(b) subjected to the process of bleaching, mercerising, dyeing, printing, water proofing, shrink-proofing, organdie processing or any other process or any two or more of these processes with the aid of power or steam.”

“59.06 Textile fabrics, otherwise impregnated coated or covered (including fabrics covered partially or fully with textile flocks or with preparations containing textile flocks) - Fabrics covered par­tially or fully with textile flocks or with preparation containing textile flocks;”

Chapter Note-5 which was earlier numbered as 4 in Chapter 59 reads as follows :

“(5) Heading No. 59.06 does not apply to–

(a) Fabrics in which he impregnation, coating or covering cannot be seen with the naked eye (usually Chapte