Textile classification under GST: partially coated fusible interlining falls under HSN 5903.

Partially coated polyester fabric used as fusible interlining was held classifiable under HSN 5903 of Chapter 59. Classification under GST must follow the tariff heading, relevant chapter notes, and the General Rules for Interpretation. HSN 5903 applies where textile fabric is impregnated, coated, covered or laminated with plastics and the coating is visible to the naked eye, the fabric can be bent manually around a 7 mm cylinder without fracturing, and it is not completely embedded in plastics or coated on both sides. The examined fabric met these conditions because the micro-dot coating was visible, flexible, applied on one side, and thermoplastic in nature.

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Issues: Whether partially coated polyester fabric, used as fusible interlining and bearing scattered micro-dot coating visible to the naked eye, is classifiable under HSN 5903 of Chapter 59 or under Chapters 50 to 55, 58 or 60.

Analysis: Classification of goods under GST follows the terms of the tariff heading, the relevant chapter notes, and the General Rules for the Interpretation of the Customs Tariff Act, 1975. HSN 5903 covers textile fabrics impregnated, coated, covered or laminated with plastics, subject to the stated conditions that the coating must be visible to the naked eye, the fabric must be capable of being bent manually around a 7 mm cylinder without fracturing, and it must not be completely embedded in plastics or coated on both sides. The examined fabric satisfied these conditions: the dot coating was visible, the fabric was flexible, the coating was on one side only, and the dots were thermoplastic in nature and capable of providing a bond to other fabrics on application of heat and pressure. The material was therefore found to fit within the scope of HSN 5903 rather than the competing textile headings.

Conclusion: The subject goods are classifiable under HSN 5903.

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