Fusible Interlining cloth for cotton fabrics’ classifiable under Heading 5903

In re Ashima Dyecot pvt. ltd (GST AAR Gujarat)

Question: Whether the article ‘Fusible Interlining cloth for cotton fabrics’ manufactured by the applicant falls under Chapter 5903 or under Chapter 52 or 55 of the HSN?”

Answer: The product ‘Fusible Interlining cloth for cotton fabrics’ manufactured by the applicant M/s Ashima Dyecot Private Limited, Ahmedabad is correctly classifiable under Heading 5903 of Chapter 59 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975).

FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE RULING, GUJARAT

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