Per P.S. Bajaj :

In these appeals the issue relates to the classification of Tarpaulin Cloth/water proof canvass cloth.

2. The appellants are engaged in the manufacture of Tarpaulin cloth/wax coated water-proofed canvass. They procure grey cloth of required quality from various mills and powerloom units. That cloth is dipped by them in the tanks in which the mixture of wax, china clay, yellow chlorine etc. is transferred after heating the same in the heating pans. Thereafter, the cloth is passed through rollers which are operated manually and requested to required thickness. After drying the cloth, it is cut and stitched also by them according to the required size with the help of manually operated stitching machines.

3. According to the appellants, their product falls under Chapter 52 (Heading 52.06) whereas the stand taken up by the Revenue is that the product of the appellants is not covered by that chapter, but by Chapter 59 (Heading 59.06) as held by the Collector in the impugned order.

4. We have heard both the sides.

5. The learned counsel for the appellants has contended that the Tarpaulin cloth manufactured by the appellants squarely falls under Chapter 52 (Heading 52.06)