https://www.taxtmi.com/caselaws?id=402993 The case involved the classification of 'Fusible Interlining Fabrics of Cotton' under Chapter 52 or Chapter 59 of the Customs Tariff Act, 1975. The court ruled that the product should be classified under Heading 5903 of Chapter 59 based on the interpretation of relevant chapter notes, circulars, judicial precedents, and test reports. The decision aligned with the explanatory notes to HSN for Heading 5903, fulfilling the conditions for classification under that heading. Various judicial authorities also supported this classification under Heading 5903. en-us Thu, 17 Sep 2020 00:00:00 +0530 Thu, 09 Dec 2021 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402993 The case involved the classification of 'Fusible Interlining Fabrics of Cotton' under Chapter 52 or Chapter 59 of the Customs Tariff Act, 1975. The court ruled that the product should be classified under Heading 5903 of Chapter 59 based on the interpretation of relevant chapter notes, circulars, judicial precedents, and test reports. The decision aligned with the explanatory notes to HSN for Heading 5903, fulfilling the conditions for classification under that heading. Various judicial authorities also supported this classification under Heading 5903. Case-Laws GST Thu, 17 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402993