https://www.taxtmi.com/caselaws?id=417280 Fusible interlining fabrics of cotton with a thermoplastic coating visible to the naked eye were held classifiable under Heading 5903, not Chapter 52. Chapter Note 2(a) to Chapter 59 was applied to exclude only fabrics where the coating is not visible to the naked eye or where partial coating produces designs; the sample goods did not fall within that exclusion. Their ability to bond other fabrics on application of heat and pressure also aligned with the explanatory notes to Heading 5903. Arguments based on deletion of the earlier note and prior circulars were rejected because they could not override the tariff text and explanatory notes. en-us Wed, 29 Dec 2021 00:00:00 +0530 Sat, 29 Mar 2025 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417280 Fusible interlining fabrics of cotton with a thermoplastic coating visible to the naked eye were held classifiable under Heading 5903, not Chapter 52. Chapter Note 2(a) to Chapter 59 was applied to exclude only fabrics where the coating is not visible to the naked eye or where partial coating produces designs; the sample goods did not fall within that exclusion. Their ability to bond other fabrics on application of heat and pressure also aligned with the explanatory notes to Heading 5903. Arguments based on deletion of the earlier note and prior circulars were rejected because they could not override the tariff text and explanatory notes. Case-Laws GST Wed, 29 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417280