https://www.taxtmi.com/caselaws?id=413097 Fusible interlining fabric of cotton was analysed under the tariff rules for impregnated, coated, covered or laminated textile fabrics, with Chapter Note 2(a) to Chapter 59 and the HSN explanatory notes treated as substantially consistent classification criteria. Applying the test report, the fabric was found coated on one side, capable of being bent without fracturing, and not completely embedded in plastics. On that basis, and with the cited precedents and circulars supporting the same approach, the product was held classifiable under Heading 5903 of Chapter 59 and not under Chapter 52. en-us Thu, 08 Apr 2021 00:00:00 +0530 Thu, 27 Mar 2025 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413097 Fusible interlining fabric of cotton was analysed under the tariff rules for impregnated, coated, covered or laminated textile fabrics, with Chapter Note 2(a) to Chapter 59 and the HSN explanatory notes treated as substantially consistent classification criteria. Applying the test report, the fabric was found coated on one side, capable of being bent without fracturing, and not completely embedded in plastics. On that basis, and with the cited precedents and circulars supporting the same approach, the product was held classifiable under Heading 5903 of Chapter 59 and not under Chapter 52. Case-Laws GST Thu, 08 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413097