https://www.taxtmi.com/caselaws?id=388519 Fusible interlining cloth partially coated with plastic by the dot-printing process was held classifiable under Heading 5903 in Chapter 59 for GST purposes. The ruling applied the tariff headings, chapter notes and HSN Explanatory Notes, and treated textile fabrics spattered with visible thermoplastic particles and capable of bonding other fabrics under heat and pressure as falling within Heading 5903. Although Chapter Note 2(a)(4) to Chapter 59 generally excludes partially coated fabrics from Heading 5903, the product fell within the HSN-based exception. Rule 3(b) of the General Rules of Interpretation was not applied because the heading and chapter-note framework already resolved the classification. en-us Mon, 11 Nov 2019 00:00:00 +0530 Wed, 12 Mar 2025 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388519 Fusible interlining cloth partially coated with plastic by the dot-printing process was held classifiable under Heading 5903 in Chapter 59 for GST purposes. The ruling applied the tariff headings, chapter notes and HSN Explanatory Notes, and treated textile fabrics spattered with visible thermoplastic particles and capable of bonding other fabrics under heat and pressure as falling within Heading 5903. Although Chapter Note 2(a)(4) to Chapter 59 generally excludes partially coated fabrics from Heading 5903, the product fell within the HSN-based exception. Rule 3(b) of the General Rules of Interpretation was not applied because the heading and chapter-note framework already resolved the classification. Case-Laws GST Mon, 11 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388519