Fusible interlining cloth classifiable under Heading 5903: AAR West Bengal

In re Sadguru Seva Paridhan Pvt Ltd (GST AAR West Bengal)

Chapter Note 2(a)(4) to Chapter 59 says that fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments are excluded from Heading 5903 and are usually covered in Chapter 50 to 55, 58 or 60, depending on the materials used. At the same time, according to the Explanatory Notes to the HSN Code, textile fabrics which are spattered by spraying with visible particles of thermoplastic material and are capable of providing

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