Fusible Interlining Cotton Fabrics classifiable under Chapter 52: Gujarat AAR

In re Girish Pravinchandra Rathod (Jay Ambe) (GST AAR Gujarat) The applicant, M/s Girish Pravinchandra Rathod (Jay Ambe), registered under GST, manufactures various textile articles, including Fusible Interlining Fabrics of Cotton. The fabric is used by tailors in garment stitching and is made by coating one side of cotton fabric with pulverised plastic powder using a dot matrix printing process. This coating creates a partial plastic layer and not a continuous or impervious one. Earlier, such fabrics were classified under Chapters 50 to 55 of the Central Excise Tariff, depending on the fabric...