https://www.taxtmi.com/caselaws?id=356018 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. en-us Wed, 21 Feb 2018 00:00:00 +0530 Wed, 04 Mar 2020 15:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356018 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. Case-Laws Central Excise Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356018