Fusible interlining cloth would be appropriately classified under chapter heading 59.03

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....regarding the classification of fusible interlining cloth after the omission of Chapter Note 2(c) of Chapter 59 of the Central Excise Tariff with effect from 16.3.95. Specifically, doubts have been raised as to whether fusible interlining cloth continues to be classifiable under chapter Heading 59.03 of the Central Excise Tariff Act, 1985 after the omission of the above mentioned Chapter Note. 2.....

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....loth under Heading 59.03 of the Central Excise tariff. This is so because as per the HSN Explanatory Notes (1996), 2nd edition, page 894) textile fabrics which are spattered by spraying with visible particles o thermoplastic material and are capable of providing a bond to other fabrics or materials up the application of heat and pressure are covered under Chapter Heading 59.03 may thus be consider....