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Coated fusible interlining fabrics of cotton cannot be classified under CETH 59.03 due to non-compliance with Chapter Notes.

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Full Text of the Document

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....Classification of goods - coated fusible interlining fabrics of cotton - When Chapter Note 2 (c) itself is no longer in existence, and the impugned goods otherwise did not satisfy the requirements laid down in Chapter Note 2(a) read with CBEC circulars (supra), impugned goods will not get classified under CETH 59.03.....