Tariff classification of textile fabric laminated with polyurethane foam favoured Heading 5903 over Chapter 39.

Textile fabric laminated with polyurethane foam was treated as classifiable under Heading 5903 rather than as a plastic article under Chapter 39 because the fabric content exceeded the foam content, the PU foam was present only on one side, and the product functioned as a textile-based laminated article suitable for car seat covers or upholstery. The reasoning followed an earlier ruling on similar goods and relied on the Board circular on PVC leather cloth or rexine, which supports Heading 5903 where the textile fabric is not merely reinforcing material. The goods were therefore correctly classified under Heading 5903.

---

---

Issues: Whether textile fabric laminated with polyurethane foam was classifiable under Heading 5903 of the Central Excise Tariff Act, 1985, or under Chapter 39 as a plastic article.

Analysis: The competing tariff entries and the chemical test report showed that the fabric content in the product was higher than the foam content. The product was found to have PU foam only on one side of the fabric and was capable of use as car seat cover or upholstery. The Board circular on PVC leather cloth or rexine supported classification under Heading 5903 where the textile fabric does not merely act as reinforcing material. The reasoning in the earlier decision on similar goods was applied, and the functional use of the product as a textile-based laminated article was accepted.

Conclusion: The goods were correctly classified under Heading 5903 and not under Chapter 39.

---