https://www.taxtmi.com/caselaws?id=412718 Partially coated polyester fabric used as fusible interlining was held classifiable under HSN 5903 of Chapter 59. Classification under GST must follow the tariff heading, relevant chapter notes, and the General Rules for Interpretation. HSN 5903 applies where textile fabric is impregnated, coated, covered or laminated with plastics and the coating is visible to the naked eye, the fabric can be bent manually around a 7 mm cylinder without fracturing, and it is not completely embedded in plastics or coated on both sides. The examined fabric met these conditions because the micro-dot coating was visible, flexible, applied on one side, and thermoplastic in nature. en-us Fri, 27 Aug 2021 00:00:00 +0530 Thu, 27 Mar 2025 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412718 Partially coated polyester fabric used as fusible interlining was held classifiable under HSN 5903 of Chapter 59. Classification under GST must follow the tariff heading, relevant chapter notes, and the General Rules for Interpretation. HSN 5903 applies where textile fabric is impregnated, coated, covered or laminated with plastics and the coating is visible to the naked eye, the fabric can be bent manually around a 7 mm cylinder without fracturing, and it is not completely embedded in plastics or coated on both sides. The examined fabric met these conditions because the micro-dot coating was visible, flexible, applied on one side, and thermoplastic in nature. Case-Laws GST Fri, 27 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412718