Fusible interlining fabric of cotton falls under Chapters 50-55, 58 or 60: Gujarat HC

Girish Pavinbhai Rathod (Jay Ambey ) Vs Union of India & Ors (Gujarat High Court) Gujarat High Court has set aside an advance ruling and its confirmation by the appellate authority regarding the classification of “fusible interlining fabric of cotton.” The court ruled that the product should be classified under Chapters 50 to 55, 58, or 60 of the First Schedule to the Custom Tariff Act, 1975, rather than Heading 5903 of Chapter 59. The petitioner, Girish Pavinbhai Rathod (Jay Ambey), challenged the classification, arguing that the authorities had misapplied Chapter Note 2(a) of...