Per P.C. Jain :

Heard both sides. We observe that the issue involved herein is analogous to the issue involved in Appeal No. E/2621/89-D heard and decided by us on 2.7.98 in the case of M/s. Madura Coats Ltd. Vs. CCE, Madras in favour of the appellants therein. We reproduce para 6 of the said order :-

6. We have carefully considered the pleas advanced from both sides. We observe that Chapter 59 and the various headings therein, as rightly pointed out by the appellants, consists of various textile fabrics which have been subjected to further processing after weaving thereof. Heading 59.09 will therefore take its colour from the earlier headings of the said chapter. The said heading cannot be read in isolation from the other headings of Chapter 59 because it speaks of "all other textile products and articles.....". The word `other' mentioned in heading suggests that they have to be of the type which are mentioned in the earlier headings because the earlier headings are either articles or are textile products subjected to some process. Merely because the cotton fabric manufactured by the appellants is used in tea industry without any further process it cannot be said that it is an