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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Fusible Interlining Cloth Classification: Must Have Visible Coating for Excise Tariff Heading 59.03 as Coated Fabrics.</h1> The circular addresses the classification of fusible interlining cloth under Central Excise Tariff heading 59.03 as coated fabrics. It clarifies that for textile fabrics, including fusible interlining cloth, to be classified as coated fabrics, they must have a continuous and adherent plastic film or layer on one side, rendering the fabric impervious. The classification excludes fabrics where the coating is not visible to the naked eye or is partial. Each case requires visual or chemical examination to determine classification. Trade interests should be informed accordingly.
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