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of <h1>Fusible Interlining Cloth Classification Clarified Under Heading 59.03: No Change Post-1995 Amendment.</h1> The circular addresses the classification of fusible interlining cloth under Chapter Heading 59.03 of the Central Excise Tariff Act, 1985. Following the omission of Chapter Note 2(c) in 1995, doubts arose about its classification. The Board examined the issue and clarified that the omission did not change the classification of fusible interlining cloth, which remains under Heading 59.03. This decision aligns with the Harmonized System Nomenclature (HSN) Explanatory Notes, which include textile fabrics coated with thermoplastic material capable of bonding under heat and pressure, as an exception to other exclusions in Chapter 59.
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