https://www.taxtmi.com/caselaws?id=758960 Composite non-woven coated fabrics with PVC are analysed under the Customs Tariff by reference to their essential character and the relevant chapter notes. Where PVC forms the predominant component and the textile layer serves mainly as reinforcement, Rule 3(b) of the General Rules for Interpretation applies and the goods are classified by the PVC component in Chapter 39. The notes to Section XI and Chapter 56 exclude nonwovens impregnated, coated, covered or laminated with plastics from textile classification, while Chapter 50 is inapplicable to goods unrelated to silk products. On that basis, the text states that the goods fall in Chapter 39, with end-use specific tariff items identified there. en-us Fri, 06 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 19:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758960 Composite non-woven coated fabrics with PVC are analysed under the Customs Tariff by reference to their essential character and the relevant chapter notes. Where PVC forms the predominant component and the textile layer serves mainly as reinforcement, Rule 3(b) of the General Rules for Interpretation applies and the goods are classified by the PVC component in Chapter 39. The notes to Section XI and Chapter 56 exclude nonwovens impregnated, coated, covered or laminated with plastics from textile classification, while Chapter 50 is inapplicable to goods unrelated to silk products. On that basis, the text states that the goods fall in Chapter 39, with end-use specific tariff items identified there. Case-Laws GST Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758960