https://www.taxtmi.com/caselaws?id=781288 Fusible interlining fabrics of cotton were held classifiable under Chapter 52 rather than Chapter 59 because the product contained 85% or more cotton and was only partially coated with plastic. With Chapter Note 2(c) to Chapter 59 no longer operating, the basis for classification under Heading 5903 failed, and the material was treated as cotton textile fabric rather than an impregnated, coated, covered or laminated textile fabric. The ruling therefore placed the product outside Chapter 59 and within Chapter 52. en-us Mon, 03 Nov 2025 00:00:00 +0530 Wed, 12 Nov 2025 11:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781288 Fusible interlining fabrics of cotton were held classifiable under Chapter 52 rather than Chapter 59 because the product contained 85% or more cotton and was only partially coated with plastic. With Chapter Note 2(c) to Chapter 59 no longer operating, the basis for classification under Heading 5903 failed, and the material was treated as cotton textile fabric rather than an impregnated, coated, covered or laminated textile fabric. The ruling therefore placed the product outside Chapter 59 and within Chapter 52. Case-Laws GST Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781288