https://www.taxtmi.com/caselaws?id=755189 Textile fabric that is partially coated or partially covered with plastics, and bears designs resulting from that treatment, falls within the exclusion in Chapter Note 2(a)(4) of Chapter 59 and is not classifiable under Heading 5903. The Court found the Appellate Authority had misread the test report and the chapter note by treating one-sided coating as sufficient for Heading 5903. On the material on record, the product had only partial plastic coating, so the impugned classification could not stand and the goods were required to be classified under the applicable textile chapters, namely Chapters 50 to 55, 58 or 60. en-us Fri, 14 Jun 2024 00:00:00 +0530 Thu, 14 May 2026 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755189 Textile fabric that is partially coated or partially covered with plastics, and bears designs resulting from that treatment, falls within the exclusion in Chapter Note 2(a)(4) of Chapter 59 and is not classifiable under Heading 5903. The Court found the Appellate Authority had misread the test report and the chapter note by treating one-sided coating as sufficient for Heading 5903. On the material on record, the product had only partial plastic coating, so the impugned classification could not stand and the goods were required to be classified under the applicable textile chapters, namely Chapters 50 to 55, 58 or 60. Case-Laws GST Fri, 14 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755189