Letter No. 51/20/86-CX.2 Dated 13-6-1986

Central Excise - Classification of interlining cloth - Regarding.- Certain doubts have been raised with regard to classification of interlining cloth as to whether the same is classifiable under Heading No. 59.01 or 59.03 or within Chapters 50 to 55 depending upon the predominance of the material contained therein.

2. As per note 2(a)(1) of Chapter 59, textile fabrics impregnated, coated, covered or laminated with plastics in which the impregnation, coating or coverings cannot be seen with the naked eye have been excluded from the scope of the Heading No. 59.03 Heading No. 59.03 applies to only such textile fabrics that satisfy the criterion prescribed in the Note 2 of Chapter 59.

3. As per the Explanatory Note in HSN, buckram and similar stiffened fabrics are manufactured by impregnating light weight open textile fabrics with adhesives and fillers (for example, with glue or amylaceous substances mixed with kaoline).

4. If the interlining cloth does not satisfy the criterion prescribed in respect of heading No. 59.03, or the specifications prescribed for buckram and similar stiffened textile fabrics (59.01), the same would be classifiable under Chapters 50 to 55 depending on the predominance of the textile material by weight.